Western Precicast Pvt. Ltd., Sangli V. Deputy ssistant Commissioner of Income-tax,

MA 93/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3341 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-06-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 27-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHTHA TIWARI
• Assessee Lawyers: M P MACHAVE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUN E , , !'#$ BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM % / MA NO. 93/PN/2014 (ARISING OUT OF ITA NO. 890/PN/2011) #% & '& / ASSESSMENT YEAR : 2007-08 WESTERN PRECICAST PVT. LTD., GAT NO. 170, NEAR KUPWAD MIDC, SAVALI, TAL.-MIRAJ, SANGLI . / APPELLANT PAN : AAACW3853C (% V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1, SANGLI . / RESPONDENT / APPELLANT BY : SHRI M.P. MACHAVE / DEPARTMENT BY : MS. NISHTHA TIWARI ) DATE OF HEARING :26-06-2015 / DATE OF PRONOUNCEMENT :22-07-2015 ! ORDER PER VIKAS AWASTHY, JM : THE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR RECALLING THE ORDER OF TRIBUNAL IN ITA NO. 890/PN/2011 FOR A SSESSMENT YEAR 2007-08 IN THE CASE OF DCIT VS. WESTERN PRECICAST PVT. LTD. DECIDED ON 31-12-2012. 2. SHRI M.P. MACHAVE APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT ITA NO. 890/PN/2011 WAS FILED BY THE REVENUE AGAINS T THE ORDER OF 2 MA NO. 93/PN/2014, A.Y. 2007-08 COMMISSIONER OF INCOME TAX (APPEALS), KOLHAPUR DATED 31-12 -2010 FOR ASSESSMENT YEAR 2007-08. THE ASSESSEE HAS ALSO FILED AP PEAL AGAINST THE SAME ORDER IN ITA NO. 814/PN/2011. BOTH THE APPEALS WE RE LISTED BEFORE B BENCH OF THE TRIBUNAL. THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRIBUNAL FOR NON-PROSECUTION ON 22-06-2012. THE ASS ESSEE FILED MA NO. 62/PN/2014 FOR RECALLING THE ORDER DATED 22-06-2012. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE WAS ALLOWED ON 13-06-2014 AND THE APPEAL WAS DIRECTED TO BE LISTED FOR HEARING ON 10-09-2014. NOW, THE APPEAL OF THE ASSESSEE IS LISTED FOR 09-09-2015. IN THE MEANTIME, THE TRIBUNAL DISMISSED THE APPEAL OF THE REVE NUE VIDE ORDER DATED 31-12-2012. SINCE, BOTH THE APPEALS HAVE TO BE HEARD TOGETHER. THE ORDER OF THE TRIBUNAL DISMISSING THE APPEAL OF THE REVENUE NEEDS TO BE RECALLED. 3. DEPARTMENT WAS ASKED TO FURNISH INFORMATION, WHETHER THE REV ENUE HAS FILED ANY APPEAL AGAINST THE ORDER OF TRIBUNAL BEFORE THE HON'BLE HIGH COURT? THE LD. DR AFTER SEEKING NECESSARY INFORMATION FROM THE CONCERNED OFFICIAL SUBMITTED, THAT THE DEPARTMENT HAS ACCE PTED THE ORDER OF THE TRIBUNAL. NO APPEAL HAS BEEN FILED AGAINST THE ORD ER OF TRIBUNAL, ON ACCOUNT OF LOW TAX EFFECT. THE LD. DR FURTHER SUBMITTED THAT THE REVENUE HAS NO OBJECTION IF THE ORDER OF THE TRIBUNAL DA TED 31-12-2010 IN ITA NO. 890/PN/2011 FOR ASSESSMENT YEAR 2007-08 IS RECALLED. 4. THE TRIBUNAL VIDE ORDER DATED 31-12-2012 HAS DISMISSE D THE APPEAL OF THE REVENUE. THE ASSESSEE HAS FILED CROSS APPEAL AGAIN ST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), KOLHAPUR DATED 31-12- 2010. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION ON 22-06-2012. SUBSEQUENTLY, THE APPEAL OF THE ASSESSEE WAS RESTORED TO ITS ORIGINAL NUMBER VIDE ORDER DATED 13-06-2014 IN MA NO. 62/PN/201 4 AND THE 3 MA NO. 93/PN/2014, A.Y. 2007-08 APPEAL OF THE ASSESSEE WAS DIRECTED TO BE LISTED FOR HEAR ING ON 10-09- 2014. ON THE SAID DATE THE LD. AR OF THE ASSESSEE INFORM ED THAT THE APPEAL OF THE REVENUE IMPUGNING THE SAME ORDER OF THE CO MMISSIONER OF INCOME TAX (APPEALS) WAS DISMISSED BY THE TRIBUNAL ON 31-1 2-2010. SINCE, BOTH THE APPEALS ARISING FROM SAME ORDER ARE TO BE ADJUDICATED TOGETHER, HENCE THE PRESENT APPLICATION. 5. IN THE BACKDROP OF THE FACTS NARRATED ABOVE, WE ARE OF THE VIEW THAT SINCE, THE APPEAL OF THE REVENUE IN ITA NO. 890/PN/2011 A ND THE APPEAL OF THE ASSESSEE IN ITA NO. 814/PN/2011 ARE ARISING OUT O F SAME ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), BOTH THE APPEA LS ARE REQUIRED TO BE HEARD TOGETHER. ACCORDINGLY, ORDER OF THE TRIBUNA L DATED 31-12- 2012 IN ITA NO. 890/PN/2011 FOR ASSESSMENT YEAR 2007-08 IS RECALLE D. 6. THE APPEAL OF THE ASSESSEE IN ITA NO. 814/PN/2011 IS LIS TED FOR HEARING ON 07-09-2015 IN A BENCH. THE REGISTRY IS DIR ECTED TO LIST ITA NO. 890/PN/2011 ALONG WITH ITA NO. 814/PN/2011 ON 07-09-2015. 7. IN THE RESULT, THE MA NO. 93/PN/2014 IS ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, THE 22 ND DAY OF JULY, 2015 AT PUNE SD/- SD/- ( ' ' #$ / R.K. PANDA) ( % & / VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER ! PUNE; '# /DATED : 22 ND JULY, 2015 RK/PS 4 MA NO. 93/PN/2014, A.Y. 2007-08 *+,#-. / '- ! COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) * / THE CIT(A), KOLHAPUR 4. ( /THE CIT-I/II, KOLHAPUR 5. %+, --./ 0 ./ 0 1 2 34 0 ! 560 78980 1:2 :;<=>0 ?@<; 6. ,$A B ! GUARD FILE. // % - //TRUE COPY// *% / BY ORDER, #%0 1) PRIVATE SECRETARY, ' /ITAT, PUNE