Income Tax Appellate Tribunal - Pune
Western Precicast Pvt. Ltd.,, Sangli vs Assessee on 22 July, 2015
आयकर अपील
य अ धकरण "बी" यायपीठ पण
ु े म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
ी आर. के. पांडा, लेखा सद य, एवं ी वकास अव थी, या#यक सद य के सम$।
BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM
व वध आवेदन सं. / MA No. 93/PN/2014
(Arising out of ITA No. 890/PN/2011)
#नधा&रण वष& / Assessment Year : 2007-08
Western Precicast Pvt. Ltd., .......... अपीलाथ /
Gat No. 170, Near Kupwad MIDC, Appellant
Savali, Tal.-Miraj, Sangli
PAN : AAACW3853C
बनाम V/s.
The Dy. Commissioner of Income Tax, ..........
यथ /
Circle - 1, Sangli
Respondent
अपीलाथ क ओर से / Appellant by : Shri M.P. Machave
यथ क ओर से / Department by : Ms. Nishtha Tiwari
ु वाई क तार ख/ Date of Hearing
सन :26-06-2015
घोषणा क तार ख /Date of Pronouncement :22-07-2015
आदे श / 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 assessment 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 against 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 appeal against the same order in ITA No. 814/PN/2011. Both the appeals were 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 assessee 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 Revenue 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 Revenue 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 accepted the order of the Tribunal. No appeal has been filed against the order 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 dated 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 dismissed the appeal of the Revenue. The assessee has filed cross appeal against 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/2014 and the 3 MA No. 93/PN/2014, A.Y. 2007-08 appeal of the assessee was directed to be listed for hearing on 10-09- 2014. On the said date the ld. AR of the assessee informed that the appeal of the Revenue impugning the same order of the Commissioner of Income Tax (Appeals) was dismissed by the Tribunal on 31-12-2010. 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 and the appeal of the assessee in ITA No. 814/PN/2011 are arising out of same order of the Commissioner of Income Tax (Appeals), both the appeals are required to be heard together. Accordingly, order of the Tribunal dated 31-12- 2012 in ITA No. 890/PN/2011 for assessment year 2007-08 is recalled.
6. The appeal of the assessee in ITA No. 814/PN/2011 is listed for hearing on 07-09-2015 in 'A' Bench. The registry is directed 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 22nd day of July, 2015 at Pune Sd/- Sd/-
(आर. के. पांडा / R.K. Panda) (%वकास अव&थी / Vikas Awasthy)
ACCOUNTANT MEMBER JUDICIAL MEMBER
पुणे/Pune; 'दनांक/Dated : 22nd July, 2015 RK/PS 4 MA No. 93/PN/2014, A.Y. 2007-08 आदे श क+ ,#त.ल प अ/े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. आयकर आयु(त (अपील)/ The CIT(A), Kolhapur
4. आयकर आयु(त /The CIT-I/II, Kolhapur
5. %वभागीय -त-न.ध, आयकर अपील य अ.धकरण, "बी" ब3च, पुणे / DR, ITAT, "B" Bench, Pune
6. गाडA फाईल /Guard file.
//स या%पत -त //True Copy// आदे शानस ु ार/ BY ORDER, #नजी स चव /Private Secretary, आयकर अपील य अ धकरण, पुणे/ITAT, Pune