Deputy Commissioner of Income-tax, (Exemptions), Circle, Pune V. Mercedez Benz Education Academy, Pune

MA 90/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5242 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 24-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.90/PUN/2021 (arising out of ITA No.1059/PUN/2018) Assessment Year : 2005-06 DCIT (Exemption), Circle, Pune Vs. Mercedez Benz Education Academy, Plot No.26, Rajiv Gandhi Infotech Park, Phase-I, Hinjewadi, Pune – 411 047 PAN : AAATM1757A (Applicant) (Respondent) Revenue by : Shri Piyush Kumar Singh Yadav Assessee by : Shri Kishor Phadke Date of Hearing : 04.02.2022 Date of Pronouncement : 08.02.2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the Revenue requesting to recall the order from the composite order of the Tribunal passed on 29.08.2019. 2. There is a delay of about one year in filing the Miscellaneous Application before the Tribunal. The Revenue has filed condonation petition giving reasons for the delay. The said reasons have been perused and found to be satisfactory. The delay is, therefore, condoned and the application is admitted for hearing. M.A.No.90/PUN/2021 Mercedez Benz Education Academy 2 3. At the very outset, the ld. DR submitted that the Tribunal dismissed the appeal of the Revenue by virtue of the CBDT Circular No.17/2019 dated 08-08-2019 revising upward the monetary limit to Rs.50.00 lakh for filing of appeals by the Department in Income- tax cases before the Income-tax Appellate Tribunal. However, the ld. DR submitted that the tax effect involved in this appeal is more than Rs.50.00 lakh and hence the Tribunal order needs to be recalled for adjudication of the appeal on merits. The ld. AR fairly admitted the same and expressed his No Objection for recalling the Tribunal order. 4. Having regard to the above position, we recall the impugned order and direct the Registry to fix the appeal for hearing in the ‘A’ Bench on 16.03.2022, as was announced in the Virtual Court on the conclusion of the hearing. 5. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 08 th February, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pun; दनांक Dated : 08 th February, 2022. Satish M.A.No.90/PUN/2021 Mercedez Benz Education Academy 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)-10, Pune 4. The CIT (Exemption), Pune 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, 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 08-02-2022 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. *