AARYA INFRASTRUCTURE PVT. LTD.,NAGPUR V. ASST. COMMISSIONER OF INCOME TAX-CIRCLE-4, NAGPUR

MA 143/NAG/2024

AI Insights

The case involves Aarya Infrastructure Pvt. Ltd., which filed miscellaneous applications (MA Nos. 143, 144 & 145/NAG/2024) arising from ITA Nos. 326, 327 & 328/NAG/2023. The appellant sought rectification of the Tribunal's order dated 06/06/2024, claiming a mistake in restoring the appeal to the file of the CIT(A) instead of the Assessing Officer (A.O.), as requested. The Tribunal, after reviewing the submissions and the circumstances under which the appellant could not attend the assessment and appellate proceedings, found no apparent mistake in the record and dismissed the applications, maintaining the order to set aside the matter to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24159 (ITAT-NAGPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 254(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI K.M. ROY, HON’BLE ACCOUNTANT, MEMBER MA NOS. 143, 144 & 145/NAG/2024 [ARISING OUT OF ITA Nos.326, 327 & 328/NAG/2023 (A.Ys.2011-12, 2013-14 & 2014-15)] Aarya Infrastructure Pvt. Ltd., 101, Amarswarup, East High Court Road New Ramdaspeth, Nagpur - 440010 PAN – AAECA8427C v. ACIT – Circle -4 Nagpur (Appellant) (Respondent) Assessee Represented by : Shri Hitesh P.Shah Revenue Represented by : Shri Sandipkumar Salunke, CIT(DR) Date of conclusion of hearing : 21.03.2025 Date of pronouncement of order : 21.03.2025 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These miscellaneous applications are arising out of ITA Nos. 326, 327 & 328/NAG/2023 decided on 06.06.2024. Assessee has made the following submissions in its miscellaneous application: - “1. That the above-mentioned appeal was decided by the Honourable Bench consisting of Honourable Members, Shri V. Durga Rao and Shri K.M.Roy. MA NOS. 143, 144 & 145/NAG/2024 Aarya Infrastructure Pvt. Ltd., Page | 2 2. It is respectfully submitted that there is a mistake apparent on record in the order of the Honourable Income Tax Appellate Tribunal Nagpur Bench, dated 06/06/2024. Accordingly, the appellant prays that the same may please be rectified by recalling and modifying the order of the Tribunal appropriately. 3. The facts which constitute the mistake apparent on record and which has not been taken judicial notice of and those specifically pleaded and borne out from the file of the Income Tax Appellate Tribunal are as under : 3.1. The appellant had specifically requested the Honourable Income Tax Appellate Tribunal, to restore back the assessment to the file of the A.O. in the Grounds of Appeal, as appellant could not attend the assessment proceedings due to circumstances beyond its control. 3.2. Further, the appellant could not attend the appellate proceedings before the Hon.CIT(A), due to circumstances beyond its control. 3.3 During the appellate proceedings before Your Honour, the representative of the appellant had also requested to restore the assessment to the file of the A.O. and the Honourable Members were kind enough to consider the said request. 3.4. However, on receipt of the Appellate Order, the appellant finds that the Appeal is restored to the file of Hon. CIT(A). 3.5. We would humbly draw the attention of the Honourable Members to the fact that the Finance Act, 2024, with effect from 01/10/2024, has allowed the Hon. CIT(A) to set aside assessment orders passed U/S144, for making fresh assessment. 3.6. In view of the above facts and circumstances of appellant's case, we humbly pray to Your Honour to kindly recall and modify the said order and restore the assessment to the file of the A.O. and oblige.” 2. It appears upon perusal of the order passed by the Tribunal that the Assessee has remained non-compliant before Assessing Officer as well as Ld.CIT(A). As per Para No. 6 of the Tribunal order it is clear that the Learned Counsel had submitted that one more opportunity may be given to the Assessee to substantiate its case before Ld.CIT(A). Accordingly, the matter has been set-aside to Ld.CIT(A). Thus, MA NOS. 143, 144 & 145/NAG/2024 Aarya Infrastructure Pvt. Ltd., Page | 3 there is no mistake apparent from the record which is emanating for rectification under section 254(2) of the Income Tax Act, 1961. Accordingly, all these miscellaneous applications are dismissed. 3. In the result, all the Miscellaneous Applications are dismissed. Order pronounced in the open Court on 21st March, 2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER DATED:21.03.2025 Giridhar, Sr. PS (On Tour) Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. //True Copy// By Order Sr. Private Secretary ITAT, Nagpur "