Electronica Machine Tools Ltd, Pune V. Deputy Commissioner of Income tax, Pune

MA 84/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5602 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 20-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / MA NO. 84/PUN/2021 (ARISING OUT OF ITA NO. 2937/PUN/2016) / ASSESSMENT YEAR : 2008 - 09 ELECTRONICA MACHINE TOOLS LTD, S. NO. 608/609/1, PUNE PANDHARPUR ROAD, SASWAD, TALUKA - PURANDAR, PUNE 412301 PAN : AAACE4196L ...... / APPELLANT / V/S. DY. COMMISSIONER OF INCOME TAX, CIRCLE 1( 1 ), PUNE / RESPONDENT ASSESSEE BY : S HRI SUHAS P. BORA REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 1 7 - 0 9 - 2021 / DATE OF PRONOUNCEMENT : 21 - 0 9 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE INTENDS TO RECALL THE ORDER DATED 17 - 09 - 2019 PASSED BY THIS TRIBUNAL IN ITA NO. 2937/PUN/2016 FOR A.Y. 2008 - 09. 2 MA NO. 84/PUN/2021, A.Y. 2008 - 09 2. WE FIND THAT THE ASSESSEE AND REVENUE FILED TWO INDEPENDENT APPEALS AGAINST AN ORDER DATED 03 - 10 - 2016 PASSED BY THE CIT(A) - 11, PUNE FOR A.Y. 2008 - 09. THE APPEAL OF REVENUE IN ITA NO. 10/PUN/2017 WAS DISMISSED BEING LOW TAX EFFECT VIDE ORDER DATED 29 - 08 - 2019. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 2937/PUN/2016 WAS ALSO DISMISSE D TREATING THE SAME AS INFRUCTUOUS. IT WAS BROUGHT TO OUR NOTICE THAT THE APPEAL FILED BY THE REVENUE WAS RECALLED BEING FALLING UNDER EXCEPTION CLAUSE PROVIDED IN CBDT CIRCULAR VIDE ORDER DATED 20 - 08 - 2021 BY THIS TRIBUNAL, THAT BEING SO , NOW BY THIS MISC ELLANEOUS APPLICATION THE ASSESSEE HAVING RESTORED THE APPEAL OF REVENUE TO THE FILE , INTENDS TO ITS APPEAL ALSO TO BE RESTORED. THUS, WE RECALL VIDE ORDER DATED 27 - 09 - 2019 IN ITA NO. 2937/PUN/2016 PASSED BY THIS TRIBUNAL AND RESTORE THE SAME TO THE FILE AND WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 21 - 10 - 2021 BEFORE THE B BENCH. SINCE, THE DATE OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO NOTICES WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLAN EOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 202 1 . SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 21 ST SEPTEMBER, 202 1 . RK 3 MA NO. 84/PUN/2021, A.Y. 2008 - 09 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1 1 , PUNE 4. THE PR. CIT (CENTRAL), PUNE 5. , , , / DR, ITAT, C BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE