Deputy Commissioner of Income-tax, Jalgaon V. Shri Avinash Kantilal Jain, Jalgaon

MA 81/PUN/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1688 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.81/PUN/2021 (arising out of ITA No.2314/PUN/2016) Assessment Year : 2008-09 DCIT, Circle-1, Jalgaon Vs. Avinash Kantilal Jain, Plot No.36, Aaryan Bunglow, Venkatesh Colony, Samata Nagar Road, Jalgaon – 425 001 PAN : ACWPJ9538Q (Applicant) (Respondent) Revenue by : Shri Piyush Kumar Singh Yadav Assessee by : Smt. Deepa Khare Date of Hearing : 04.02.2022 Date of Pronouncement : 04.02.2022 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.81/PUN/2021 Avinash Kantilal Jain 2 Circular 03/2018 as amended vide letter dated 20.08.2018, 08.08.2019 and 06.09.2019. He prayed that the Tribunal order dated 29-08-2019 be recalled for adjudication of the appeal on merits. The AR fairly accepted the same and expressed her No Objection for recalling of the appeal. 3. Having regard to the above position, we recall the impugned order and direct the Registry to fix the appeal for hearing before ‘B’ Bench on 16.03.2022, 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 04 th February, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pun; दनांक Dated : 04 th February, 2022. Satish M.A.No.81/PUN/2021 Avinash Kantilal Jain 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)-2, Nashik 4. The CIT-2, Nashik 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, 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 04-02-2022 Sr.PS 2. Draft placed before author 04-02-2022 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. *