DCIT, Pune V. Shri Ajit G Tatiya, Pune

MA 75/PUN/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0098 (ITAT-PUNE)
• Duration Of Justice: 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 08-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K BHASKAR
• Assessee Lawyers: R G NAHAR
• Keywords: Tax effect

Judgement Text

MA NO.75/PN/2012 AJIT G. TATIYA, PUNE IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M A NO. 75 / P N / 20 12 (ARISING OUT OF ITA NO.726/PN/2010) ASSESSMENT YEAR : 2005 - 06 DCIT C IRCLE - 2 PUNE VS. AJIT G. TATIYA PUNE (APPELLANT) (RESPONDENT) PAN NO.ABQPT 2119N APPELLANT BY: SHRI R.G. NAHAR RESPONDENT BY: SHRI V.K. BHASKAR DATE OF HEARING : 01.02.2013 DATE OF PRONOUNCEMENT : 08 .02.2013 ORDER PER R.S. PADVEKAR:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE RE VENUE RAISING THE GRIEVANCE FOR DISMISSING THE REVENUES APPEAL BEING ITA NO.726/PN/2010 ON THE ISSUE OF THE TAX EFFECT. WE HAVE HEARD THE PARTIES . THE ONLY GRIEVANCE OF THE REVENUE IS THAT THE TAX EFFECT IS TO BE CONSIDERED WHEN THE APPEAL WAS FILED NOT AT THE TIME WHEN THE APPEAL IS HEARD. IN OUR OPINI ON, THERE IS NO MERIT IN THE ARGUMENT OF THE DEPARTMENT. THE JURISDICTIONAL HON 'BLE HIGH COURT HAS CONSISTENTLY HELD THAT THE CIRCULARS ISSUED ON THE MONETARY LIMIT TO FILE THE APPEALS BY THE DEPARTMENT ARE APPLICABLE EVEN TO TH E PENDING CASES. THE TRIBUNAL HAS DISCUSSED THOSE DECISIONS IN THE ORDER I.E. CIT VS. PITHWA ENGINEERING WORKS 276 ITR 519 (BOM.) AND CIT VS. MA DHUKAR K. INAMDAR (HUF) 318 ITR 149. MOREOVER, NO CASE IS MADE OUT BY THE DEPARTMENT THAT HIS CASE FALLS UNDER ANY EXCEPTION PROVIDED IN THE CIRCULAR. WE DO NOT FIND ANY MERIT IN THE APPLICATION. ACCORDINGLY THE SAME IS DISMISSED . 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 08.02.2013 SD/- SD/- ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS PUNE, DATED 8 TH FEBRUARY, 2013 2 MA NO.75/PN/2012 AJIT G. TATIYA, PUNE COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT, PUNE 5 THE DR, ITAT, PUNE . 6 GUARD FILE. BY ORDER