M/S GOLDY PRECISION STAMPINGS P LTD,NASHIK vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: JUSTICE (RETD.) C V BHADANG & SHRI R. K. PANDAAssessment year : 2019-20
PER R.K. PANDA, VP:
This appeal filed by the assessee is directed against the order dated
30.07.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2019-20. 2. This appeal was earlier allowed by the Tribunal vide order dated 20.09.2022
wherein the disallowance made by the Assessing Officer and sustained by the Ld.
CIT(A) on account of delayed payment of employees’ contribution to PF and ESI was deleted. Subsequently the Revenue filed an MA and the Tribunal vide MA
No.194/PUN/2023 order dated 07.03.2025 recalled the order of the Tribunal. The assessee filed a Writ Petition challenging the order dated 07.03.2025 passed by the Tribunal invoking the powers u/s 254(2) of the IT Act, 1961. The Hon’ble
Bombay High Court vide WP No.13454 of 2025 order dated 13.10.2025 allowed the Writ Petition filed by the assessee by observing as under:
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“12. In light of the aforesaid discussion, we are of the view that this Petition deserves to be allowed. Accordingly, the Writ Petition is allowed in terms of prayer clause (a) which reads thus:-
"(a) that this Hon’ble Court may be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ, Order or direction under Article 226 and 227 of the Constitution of India calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the impugned order dated 07
March 2025 passed by the Hon’ble ITAT in MA No.194/Pun/2023 and the consequential order (if any) passed by the Hon'ble Income Tax Appellate
Tribunal and the order passed by Hon'ble ITAT in ITA No.464/Pun/2021
dated 20th September 2022 be restored."
Rule is made absolute in the above terms and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs.
We may clarify here that by virtue of this order, the Revenue is not precluded from challenging the original order passed by the ITAT dated 20th September 2022 under Section 260A of the IT Act, if they are otherwise entitled to in law.”
Since the recalling of the order by the Tribunal in the Miscellaneous Application invoking the provisions of section 254(2) has been quashed and the original order passed by the Tribunal allowing the appeal of the assessee has been restored, therefore, the present appeal becomes infructuous. Accordingly, the same is dismissed as ‘infructuous’.
In the result, the appeal filed by the assessee is disposed of in the above terms.
Order pronounced in the open Court on 19th December, 2025. e (JUSTICE (RETD.) C.V. BHADANG)
VICE PRESIDENT
पुणे Pune; दिन ांक Dated : 19th December, 2025
GCVSR
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आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:
अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent
4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file.
आदेशानुसार/ BY ORDER,
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