Prima Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, Circle - 10, Pune

MA 9/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4420 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No. 09/PUN/2022 ( Arising out of ITA No. 360/PUN/2018 ) Assessment Year : 2013-14 M/s. Prima Pvt. Ltd., Chaitanya 774, Budhwar Peth, Pune-411 026 PAN ; AABCP1938J Applicant V/s. The Asstt. CIT Cir. 1, Pune Respondent Applicant by : Shri Sharad Shah Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 06-05-2022 Date of Pronouncement : 09-05-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM: This Miscellaneous Application has been preferred by the assessee u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) with a prayer to recall the order of Tribunal in ITA No. 360/PUN/2018 for the assessment year 2013-14 dated 10-12-2020. 2. The grievance of the applicant is that during the course of hearing of the appeal the following additional ground was raised by the assessee. “The ld. A.O be directed to allow deduction of Rs. 3,35,000/- paid towards Education cess under Finance Act while computing the taxable income under normal provision of the I.T. Act. 3. It is the grievance of the assessee that though the above mentioned additional grounds was raised, but the same has not been adjudicated upon by the Tribunal while deciding the appeal. It is therefore, prayed by the assessee since adjudication of the said additional ground raised by the assessee which is 2 MA No.09 /PUN/2022 Prima Pvt. Ltd. A.Y. 2013-14 purely legal in nature and does not require any verification of facts has been left out, hence the said order may be recalled. The ld. .D.R did not raise any objection to the aforestated prayer of the assessee. 4. We have heard the submissions of the parties herein. After going through the order of the Tribunal and considering the submissions made by the assessee in the miscellaneous applications, we find that the said additional ground was not adjudicated upon by the Tribunal while deciding the appeal. We are therefore, of the considered view that in the interest of justice the order passed by the Tribunal on 10-12-2020 passed in ITA No. 360/PUN/2018 for A.Y. 2013-14 be recalled on the limited issue of additional ground in respect of deduction of Rs. 3,35,000/- paid towards education cess under Finance Act while computing the taxable income under normal provision of the act. We therefore recall the order in ITA No. 360/PN/2018 dated 10-12-2020 for A.Y. 2013-14 and direct the Registry to fix the hearing of this appeal in due course. R+egistry is directed to issue a notice of hearing accordingly. 5. Rest of the order of Tribunal remains unchanged. Hence, Miscellaneous Application filed by assessee stands allowed. 6. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced on 9 th day of May 2022 Sd/- sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 9 th day of May 2022 Ankam 3 MA No.09 /PUN/2022 Prima Pvt. Ltd. A.Y. 2013-14 Copy of the Order forwarded t 1. The Appellant. 2. The Respondent. 3. The CIT(Appeals)-6, Pune. 4. The Pr. CIT-5, Pune. 5. DR, ITAT, “A” Bench, Pune. 6. Guard File. BY ORDER, Private Secretary ITAT, Pune. 4 MA No.09 /PUN/2022 Prima Pvt. Ltd. A.Y. 2013-14 Date 1 Draft dictated on 06-05-2022 Sr.PS/PS 2 Draft placed before author 09-05-2022 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 09-05-2022 Sr.PS/PS 7 Date of uploading of order 09-05-2022 Sr.PS/PS 8 File sent to Bench Clerk 09-05-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order