ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR vs. M/S. SHETKARI SAHAKARI TAMBAKHU KHAREDI VIKRI SANGH LTD, KOLHAPUR

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ITA 1095/PUN/2018Status: DisposedITAT Pune20 March 2019AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue. This was based on the letter from the Principal CIT accepting the CIT(A)'s decision and stating that further appeal would be infructuous litigation.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The Departmental Representative informed the Tribunal that the Principal CIT had accepted the decision of the CIT(A) on the issue of NPA, as no SLP was filed in a similar case.

What were the issues?

Whether the Revenue should pursue an appeal when the higher authorities have accepted the lower appellate authority's decision and deemed further litigation infructuous.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

For Appellant: Shri M.K. Verma
Hearing: 13.03.2019Pronounced: 20.03.2019

आदेश / ORDER

PER SUSHMA CHOWLA, JM:

The appeal filed by Revenue is against order of CIT(A)-2, Kolhapur, dated 02.04.2018 relating to assessment year 2009-10 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

In the present appeal filed by the Revenue, the learned Departmental Representative for the Revenue filed letter dated 30.11.2016 from the Pr.CIT-2, Kolhapur.

ITA No.1095/PUN/2018 2

3.

In the appeal of Revenue, notice of hearing was sent to the assessee. However, none appeared on behalf of assessee on the earlier date of hearing or even on the appointed date of hearing. Hence, the appeal is being decided ex-parte the assessee.

4.

In the present appeal, Pr.CIT-2, Kolhapur in the letter dated 30.11.2016 has stated as under:- “To The Asst. Commissioner of Income Tax, Circle – 2, Kolhapur, Sir, Sub: Departmental Appeal to the Income tax Appellate Tribunal, Pune Bench, Pune in the case of Shetakari Sahakari Tambakhu Kharedi Vikri Sangh Ltd. in Appeal No.KOP/136/12-13 for A.Y. 2008-09 – Regarding. ******** Please refer the above. 2. In this connection, I am directed to communicate that the decision of the CIT(A)-2, Kolhapur in the appellate order passed for AY 2008-09 captioned above is acceptable as on the same issue of NPA Dept. has not filed SLP in Supreme Court in the case of Deogiri Nagarti Sah. Bank Ltd. Same decision has been followed subsequently in other cases as well. Hence filing further appeal would be of not help to the Department rather infructous litigation. Hence on this issue the decision of the CIT(A) is accepted. Sd/- Income-tax Officer (Hq.)-2(2) For Pr. Commissioner of Income Tax-2, Kolhapur.”

5.

The learned Departmental Representative for the Revenue thus, stated that the appeal be decided in line with the said letter dated 30.11.2016. Accordingly, we dismiss the appeal of Revenue as the issue has already been decided against the Revenue by the Hon’ble High Court, against which no

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appeal has been filed before the Hon’ble Apex Court. Hence, the appeal of Revenue is dismissed.

6.

In the result, the appeal of Revenue is dismissed.

Order pronounced on this 20th day of March, 2019.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 20th March, 2019. GCVSR आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-2, Kolhapur; 4. The Pr.CIT-2, Kolhapur; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे, एक-सदस्य 5. मामऱा / DR ‘SMC’, ITAT, Pune; गार्ड पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

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