Income Tax Appellate Tribunal - Pune
Deputy Commissioner Of Income-Tax, ... vs Parag Milk Foods Ltd,, Pune on 17 May, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
SHRI VINAY BHAMORE, JUDICIAL MEMBER
M.A. Nos.321 & 322/PUN/2023
(Arising out of ITA Nos.756 & 757/PUN/2019)
नधारण वष / Assessment Years : 2013-14 & 2014-15
DCIT, Vs. Parag Milk Foods Pvt. Ltd.,
Central Circle-2(3), Awasari Phata, Village Manchar,
Pune Tal Ambegaon, Dist Pune
PAN : AABCP0425G
Appellant Respondent
Assessee by : Shri Suhas Bora
Revenue by : Shri Ramnath P. Murkunde
Date of hearing : 17.05.2024
Date of pronouncement : 17.05.2024
आदे श / ORDER
PER INTURI RAMA RAO, AM:
These are the Miscellaneous Applications filed by the Revenue seeking recall of the consolidated order passed by this Tribunal in ITA Nos.756 & 757/PUN/2019, dated 27.06.2023 for the assessment years 2013-14 & 2014-15 on the ground that Grounds of appeal Nos. 2 and 3 raised by the assessee being aggrieved by the direction of the CIT(A) to reduce the subsidy from the actual cost of the fixed assets for the purpose of calculating the depreciation thereon remain unadjudicated. 2
MA Nos.321 & 322/PUN/2023
2. We heard the rival submissions and perused the relevant material on record. We find the Tribunal vide para 6 of the impugned order set-aside the order of CIT(A) by allowing the grounds of appeal No.2 and 3 after making reference to the following decisions :
1. M/s. Shriniwas Engineering Auto Components Pvt. Ltd. Vs. PCIT (ITA No.777/IM/2018, dt. 28/02/2019)
2. DCIT Vs. Bhagyalaxmi Rolling Mill Pvt. Ltd.
(ITA No.7-10/PUN/2019, dt. 06/05/2022 Therefore, it cannot be said that the grounds of appeal No.2 and 3 filed by the assessee remain unadjudicated. Thus, the Miscellaneous Applications filed by the Revenue are misconceived, accordingly dismissed.
3. In the result, the Miscellaneous Applications filed by the Revenue stand dismissed.
Order pronounced on this 17th day of May 2024.
Sd/- Sd/- (VINAY BHAMORE) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 17th May, 2024 Satish 3 MA Nos.321 & 322/PUN/2023 आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The Pr. CIT concerned
4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "B" ब च, पुणे / DR, ITAT, "B" Bench, Pune.
5. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.