Income-tax Officer, Pune v. Shri Bhalchandra R Joshi,, Pune

MA 148/PUN/2013 | 2008-2009
Pronouncement Date: 25-10-2013 | Result: Dismissed

Appeal Details

RSA Number 14824524 RSA 2013
Assessee PAN ACAPJ8189M
Bench Pune
Appeal Number MA 148/PUN/2013
Duration Of Justice 3 month(s) 14 day(s)
Appellant Income-tax Officer, Pune
Respondent Shri Bhalchandra R Joshi,, Pune
Appeal Type Miscellaneous Application
Pronouncement Date 25-10-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-10-2013
Assessment Year 2008-2009
Appeal Filed On 11-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE: SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO. 148 / PN/201 3 (ARISING OUT OF ITA NO . 1330 / P N/ 20 11 ) ASSESSMENT YEAR : 200 8 - 09 IT O WARD - 6 ( 4 ) PUNE VS. SHRI BHALCHANDRA R. JOSHI 1/15 ANAND NAGAR PAUD ROAD PUNE (APPELLANT) (RESPONDENT) PAN NO. ACAPJ8189M APPELLANT BY: SHRI MUKUNDRAJ M. CHATE RESPONDENT BY: SHRI M.K. KULKARNI DATE OF HEARING : 11 - 10 - 2013 DATE OF PRONO UNCEMENT : 25 - 10 - 2 013 ORDER P ER R.S. PADVEKAR JM : - TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE FOR THE A.Y. 2008 - 09 U/S. 254(2) OF THE INCOME - TAX ACT STATING THAT THERE IS A MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1330/PN /2011 ORDER DATED 21 - 11 - 2012 . IT IS STATED IN THE APPLICATION THAT THE ASSESSEE WAS EMPLOYEE OF THE STATE BANK OF INDIA AND WHO OPTED FOR THE VRS AND CLAIMED THE EXEMPTION U/S. 10(10C) OF THE INCOME - TAX ACT IN RESPECT OF EX - GRATIA PAYMENT RECEIVED ON VOLU NTARY RETIREMENT UNDER THE EXIT OPTION SCHEME. 2. THE ASSESSING OFFICER HAS DENIED THE CLAIM OF THE ASSESSEE MADE U/S. 10(10C) OF THE ACT WHICH WAS ALSO CONFIRMED BY THE LD. CIT(A) PUNE. THE TRIBUNAL ALLOWED THE ASSESSEES APPEAL AND DIRECTED THE ASSE SSING OFFICER TO ALLOW THE CLAIM OF THE ASSESSEE. IT IS STATED THAT IN THE CASE OF THE SHRI JAGDISH R. EKTARE A.Y. 2007 - 08 T HE SIMILAR ISSUE HAS COME FOR ITA T ( B BENCH ) PUNE AND HON'BLE ITAT SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH DIRECTIONS TO EXAMINE THE MATTER AFRESH WITH REGARD TO THE COMPLIANCE WITH GUIDELINE N O. (III) AND (IV) OF RULE 2BA. IT IS PLEADED IN 2 M.A. NO. 148 /PN/201 3 SHRI BHALCHANDARA R. JOSHI PUNE THE APPLICATION THAT THE ORDER OF THIS TRIBUNAL IN ITA NO. 1330/PN/2011 DA TED 21 - 11 - 2012 MAY BE RECALLED. 3. WE HAVE HEARD THE PARTIES. WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. WE HAVE PERUSED THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 1330/PN/2011 . W E FIND THAT THE TRIBUNAL H AS FOLLOWED TH E DECISION OF THE HON'BLE JURISDICTION HIGH COURT AND ALLOWED THE ASSESSEES APPEAL. THE REVENUE IN THE PRETEXT OF RECTIFICATION APPLICATION SEEKING REVIEW OF THE ORDER OF THIS TRIBUNAL WHICH IS NOT PERMISSIBLE IN THE PROCEEDINGS U/S. 254(2) OF THE ACT. 4 . IN THE RESULT THE REVENUES MISCELLANEOUS APPLICATION IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 25 - 10 - 2013 SD/ - SD/ - ( G . S . PAN NU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER RK / PS PUNE DATED : 25 TH OCTOBER 20 1 3 COPY TO 1 DEPARTMENT 2 ASSESSEE 3 THE CIT(A) - III PUNE 4 THE CIT - III PUNE 5 THE DR ITAT B BENCH PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE