Income Tax Appellate Tribunal - Pune
Income-Tax Officer,Ward -11(1),, Pune vs Mercedes Benz Education Academy,, Pune on 14 May, 2019
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ "बी" पण
ु े में
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
MA No.18/PUN/2019
against MA No.49/PUN/2016
Arising out of ITA No.1916/PUN/2014
Assessment Year : 2007-08
The Income Tax Officer,
Ward 11(1), Pune .... Applicant
Vs.
Mercedes Benz Education Academy,
Plot No.26, Rajiv Gandhi Infotech Park,
MIDC Phase-I, Hinjewadi,
Pune - 411057 .... Respondent
PAN: AAATM1757A
Applicant by : Shri Sanjeev Ghei
Respondent by : Shri Kishore Phadke
सुनवाई की तारीख / घोषणा की तारीख /
Date of Hearing : 05.04.2019 Date of Pronouncement: 14.05.2019
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The applicant-Revenue has filed present Miscellaneous Application against Miscellaneous Application No.49/PUN/2016 arising out of ITA No.1916/PUN/2014 decided by the Tribunal on 05.06.2018.
2. The Tribunal had decided the Miscellaneous Application moved by the assessee in Miscellaneous Application Nos.46 to 49/PUN/2016 arising out of ITA Nos.1913 to 1916/PUN/2013, relating to assessment years 2002-03 to 2004-05 & 2007-08, order dated 05.06.2018. While deciding Miscellaneous Application 2 MA No.18/PUN/2019 relating to assessment year 2007-08, the Tribunal had held that there was merit in Miscellaneous Application filed by the assessee, wherein the assessee had filed an application before the Commissioner for granting approval under section 10(23C)(vi) of the Act on 31.03.2006. Applying the ratio laid down by the Hon'ble Supreme Court in CIT Vs. Society for the Promotion of Education reported in 382 ITR 6 (SC), it was held that the Commissioner having not disposed of application dated 31.03.2006 within period of six months, registration was deemed to be granted to the assessee w.e.f. 30.09.2006.
3. The applicant - Revenue is aggrieved by the aforesaid directions of Tribunal in Miscellaneous Order that registration under section 10(23C)(vi) of the Act was deemed to be granted w.e.f. 30.09.2006. The Miscellaneous Application filed by applicant-Revenue is not maintainable as there is no provision in the Act to allow filing of Miscellaneous Application against an order passed by the Tribunal in Miscellaneous Application filed by assessee. Hence, Miscellaneous Application moved by the Revenue is dismissed.
4. In the result, Miscellaneous Application of applicant is dismissed.
Order pronounced on this 14th day of May, 2019.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
पुणे / Pune; दिनाांक Dated : 14th May, 2019.
GCVSR
3
MA No.18/PUN/2019
आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :
1. The Applicant;
2. The Respondent;
3. The CIT(A)-1, Pune;
4. The CIT-1, Pune;
5. The DR 'B', ITAT, Pune;
6. Guard file.
आदे शािस ु ार/ BY ORDER, सत्यापपत प्रतत //True Copy// वररष्ठ तनजी सचिव / Sr. Private Secretary आयकर अपीऱीय अचिकरण ,पुणे / ITAT, Pune