Income-tax Officer, Jalna V. M/s. Govindam Metals and Alloys Pvt. Ltd., Jalna

MA 73/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4508 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, C PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.73/PUN/2021 (ARISING OUT OF ITA NO.1342/PUN/2016) / ASSESSMENT YEARS : 2011-12 ITO, WARD-2, JALNA VS. M/S. GOVINDHAM METALS & ALLOYS PVT. LTD., C/O. SANDEEP NARENDRA AGRAWAL, BHARAT NAGAR, SHIVAJI STATUE, JALNA PAN : AACCT9215F (APPLICANT) (RESPONDENT) / ORDER PER R.S. SYAL, VP : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE REQUESTING TO RECALL THE ABOVE QUOTED ORDER FROM TH E COMPOSITE ORDER OF THE TRIBUNAL PASSED ON 29.08.2019. A T THE VERY OUTSET, THE LD. DR SUBMITTED THAT THE TRIBUNAL DISMISSED THE APPEA L OF THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. ALBEIT, THE LD . DR, WHILE ADMITTING THAT THE TAX EFFECT IN THE CAPTIONED APPEAL WHICH WAS DISMISSED BY THE TRIBUNAL WAS LESS THAN RS.50.00 LAKH, BUT THE ADDITIONS WERE MADE BY THE ASSESSING OFFICER ON ACCOUNT OF SUPPRESSED PRODUCTION AND ALSO ON HAWALA TRANSACTIONS. T HE APPLICANT BY SHRI VITTHAL BHOSALE RESPONDENT BY NONE DATE OF HEARING 01-10-2021 DATE OF PRONOUNCEMENT 01-10-2021 MA NO. 73/PUN/2021 M/S. GOVINDHAM METALS & ALLOYS PVT. LTD., 2 ASSESSEE WAS ONE OF THE BENEFICIARIES INDULGING IN THE HAWALA TRANSACTIONS. IT WAS ERGO PRAYED THAT THE APPEAL FALLS UND ER EXCEPTION PRESCRIBED IN CLAUSE (E) OF PARA 10 OF THE CBDT CIRCULAR NO. 03/2018 DATED 11-07-2018 READ WITH ITS AMENDMENT DATED 20- 08-2018 AND HENCE, THE TRIBUNAL ORDER DATED 29-08-2019 NEEDS TO BE RECALLED FOR ADJUDICATION OF THE APPEAL ON MERIT. 2. WE HAVE HEARD THE DR AND SCANNED THROUGH THE RELE VANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. HAVING FOUND THAT THE TAX EFFECT IN THE INSTANT APPEAL REFERRED TO BY THE REVENUE IS LESS THAN THE MO NETARY LIMIT OF RS.50.00 LAKH, THE TRIBUNAL DISMISSED THE APPEAL O F REVENUE BY VIRTUE OF CBDT CIRCULAR NO.17/2019 DATED 08-08 -2019 REVISING UPWARD THE MONETARY LIMIT TO RS.50.00 LAKH FOR FILIN G OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE VA RIOUS APPELLATE FORUMS. 3. THE LD. DR CONTENDED THAT THE ADDITIONS IN THIS CASE WE RE MADE ON ACCOUNT OF SUPPRESSED PRODUCTION AND HAWALA TRANSACTION S AND NO INFORMATION WAS RECEIVED FROM CUSTOMS & CENTRAL EXCISE A BOUT THE ASSESSEE QUA SUPPRESSED PRODUCTION. 4. INSOFAR AS THE RECALL OF THE ORDER ON HAWALA PURCHA SES ASPECT IS CONCERNED, WE FIND THAT SUCH A CONTENTION HAS NOT BEEN COUNTENANCED BY THE PUNE BENCHES OF THE TRIBUNAL IN SEV ERAL CASES MA NO. 73/PUN/2021 M/S. GOVINDHAM METALS & ALLOYS PVT. LTD., 3 INCLUDING ITO VS. M/S PARAM MARKETING ( ITA NO.1872/PUN/2019 DT.30-01-2020 ) AND ITO VS. YUSUF GULMMOHMMED PATEL ( ITA NO.1852/PUN/2019 DT.30-01-2020 ). NOT ONLY THAT, EVEN THE MISCELLANEOUS APPLICATION FILED U/S 254(2) ON THIS ISSUE HAS ALSO BEEN DISMISSED IN DCIT VS. M/S RANG RASAYAN ( M.A.NO.60/PUN/2019 DT. 14-01-2020 ). NO CONTRARY VIEW HAS BEEN BROUGHT TO OUR NOTICE ON BEHALF OF THE REVENUE. 5. AS REGARDS THE SUPPRESSED PRODUCTION, IT IS CLEAR TH AT THE ADDITION WAS MADE IN ROUTINE COURSE AND HAS NO REFERENCE WITH THE INFORMATION RECEIVED FROM ANY STATUTORY AUTHORITY SO AS TO FA LL IN THE EXCEPTION CLAUSE OF THE CIRCULAR. IN VIEW OF THE ABOVE AND RESPECTFULLY FOLLOWING THE ABOVE PRECEDENT, WE ARE NOT INCLINED TO ACCEPT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER V ICE PRESIDENT PUNE; DATED : 01 ST OCTOBER, 2021 MA NO. 73/PUN/2021 M/S. GOVINDHAM METALS & ALLOYS PVT. LTD., 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-CONCERNED 4. THE PR. CIT- CONCERNED 5. , , C / DR C, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 01-10-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 01-10-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *