Income-tax Officer, Ward - 2(1), Jalgaon V. Sant Satramdas Infrastructure Pvt. Ltd., Jalgaon

MA 75/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4936 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 21-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M K VERMA
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 7 5 /P U N/201 8 ARISING OUT OF ITA NO. 846 /PN/201 5 ASSESSMENT YEAR : 20 0 8 - 0 9 SANT SATRAMDAS INFRASTRUCTURE PVT. LTD., 63, SADBHAVNA BHAVAN, SINDHI COLONY, NEAR STATION ROAD, CHALISGAON . APP LICANT PAN: A AKCS1083N VS. THE INCOME TAX OFFICER , WARD 2( 1),JALGAON . RESPONDENT APPLICANT BY : SMT. DEEPA KHARE RESPONDENT BY : SHRI M.K. VERMA / DATE OF HEARING : 11 . 0 1 .201 9 / DATE OF PRONOUNCEMENT: 11 . 0 2 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE APPLICANT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL DATED 23 . 12 .201 5 . 2 . THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE ON THE GROUND THAT ADDITION IN THE PRESENT APPEAL WAS CONSEQUENT TO AUDIT OBJECTION RAISED, WHICH HAD BEEN ACCEPTED BY THE DEPARTMENT. THE CONSEQUENT ORDER PASSED BY ASSESSING OFFICER W AS AFTER THE ACCEPTANCE OF AUDIT OBJECTION. THE APPLICANT FURTHER MENTIONED THAT IN SUCH CIRCUMSTANCES, THE APPEAL OF REVENUE 2 M A NO. 75 /P U N/201 8 COULD NOT BE DISMISSED ON TECHNICAL GROUND OF LOW TAX EFFECT , BEING LESS THAN MONETARY LIMIT PRESCRIBED BY THE CBDT , FOR FILING T HE APPEALS BEFORE TRIBUNAL . THE DEPARTMENT HAS FILED NECESSARY COMMUNICATION IN THIS REGARD. IN VIEW THEREOF, THERE IS MERIT IN MISCELLANEOUS APPLICATION FILED BY THE APPLICANT AND CONSEQUENTLY, ORDER PASSED BY THE TRIBUNAL DATED 23.12.2015 IS RECALLED A ND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON MERITS ON 06.03.2019. SINCE THE DATE HAS BEEN ANNOUNCED IN OPEN COURT, THERE IS NO NECESSITY OF ISSUE OF NOTICE TO THE PARTIES. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION OF APPLICANT IS ALLOW ED. ORDER PRONOUNCED ON THIS 11 TH DAY OF FEBRUARY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH FEBRUARY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) - 2, NASHIK ; 4. THE CIT - 2 , NASHIK ; 5. THE DR B , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE