Income-tax Officer, Ward - 1 (3), Nashik V. Bhairavnath Nagari Sahakari Patsanstha , Nashik

MA 80/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5163 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.80/PUN/2021 (arising out of ITA No.389/PUN/2019) Assessment Year : 2010-11 ITO, Ward-1(3), Nashik Vs. Shri Bhairavnath Nagari Sahakari Patsanstha Limited, Krishna Complex, Ganesh Peth, Sinner, Nashik – 422 103 PAN : AAAAS6679L (Applicant) (Respondent) Revenue by : Shri M.G. Jasnani Assessee by : None Date of Hearing : 18.02.2022 Date of Pronouncement : 18.02.2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the Revenue requesting to recall the above quoted order from the composite order of the Tribunal passed on 29.08.2019. 2. At the very outset, the ld. DR submitted that the Tribunal dismissed the appeal of Revenue on account of low tax effect. However, it was stated that the albeit the tax effect is below the monetary limit, but the Audit party raised objection in this case and, therefore, the case falls under exception 10(c) of the CBDT’s M.A.No.80/PUN/2021 2 Circular No.17/2019 dated 20.08.2019. He prayed that the Tribunal order dated 29-08-2019 be recalled for adjudication of the appeal on merits. 3. Heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. Considering the above factual position, we recall the impugned order and direct the Registry to fix the appeal for hearing on merits before ‘SMC’ Bench on 07.04.2022, as was announced in the Virtual Court on the conclusion of the hearing. 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 18 th February, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pun; दनांक Dated : 18 th February, 2022. Satish M.A.No.80/PUN/2021 3 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-1, Nashik 4. The Pr.CIT-1, Nashik 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 18-02-2022 Sr.PS 2. Draft placed before author 18-02-2022 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. *