DHARASKAR BHASKAR AMRUTRAO,BHULDHANA V. DEPUTY COMMISSIONER OF INCOME-TAX, NANDED

MA 300/PUN/2022

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Dharaskar Bhaskar Amrtrao Naik, seeking to recall an earlier order of the Income Tax Appellate Tribunal dated 27.11.2015 concerning the Assessment Year 2008-09. The application was filed under Rule 24 of the Income Tax (Appellate Tribunal Rules), 1963, read with section 254(2) of the Income Tax Act, 1961. The Tribunal noted that the MA was filed beyond the six-month limitation period allowed for such applications, as the assessee received the original order on 15.01.2016 and filed the MA on 27.08.2019. The Departmental Representative (DR) argued that the MA was time-barred, and the Tribunal agreed, leading to the dismissal of the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28923 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Laws Referred To: Income Tax (Appellate Tribunal Rules), 1963, Income Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI
• Keywords: Period of limitation; Time period of passing order
• Section: 254(2)

Judgement Text

" आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER धिधिि आिेदन सं. / MA No.300/PUN/2022 (Arising out of ITA No.456/PUN/2014) धनिाारण िर्ा / Assessment Year : 2008-09 Dharaskar Bhaskar Amrtrao Naik, C/o Shri Kishor Bhaskarrao Dharaskar, WAN Project Colony, Shegaon, Dist.-Buldhana PAN : AAFHD6032G Vs. The Dy. Commissioner of Income Tax, Circle – 3, Nanded अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : N O N E Department by : Shri Arvind Desai Date of hearing : 03-01-2025 Date of Pronouncement : 11-03-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : By this Miscellaneous Application (“MA”) the assessee seeks to recall the order dated 27.11.2015 passed by this Tribunal in ITA No. 456/PUN/2014 pertaining to the Assessment Year 2008-09 under the provisions of Rule 24 of the Income Tax (Appellate Tribunal Rules), 1963 read with section 254(2) of the Income Act,1961 (the “Act”). 2. We have heard the Ld. DR as none appeared before the Tribunal for and/or on behalf of the assessee when the matter came up for hearing before us. 3. At the outset, the Ld. DR brought to our attention that the present MA is time barred and hence it is not maintainable and should be dismissed. 4. We have perused the impugned order of the Tribunal, the present MA as well as other material available on records. In Paragraph 5 of the MA, the assessee has stated that the Tribunal has disposed of the appeal 2 MA No. 300/PUN/2022, AY 2008-09 (ITA No. 456/PUN/2014) on 27.11.2015, copy of which was received on 15.01.2016 by the assessee. It is revealed from the records that the present MA was filed on 27.08.2019 which is beyond the limitation period of 6 months for disposal of the Miscellaneous Applications prescribed under the provisions of section 254(2) of the Act. The Tribunal has no power under section 254(2) of the Act to condone the delay in respect of the Miscellaneous Applications which are filed beyond the time allowed under the provisions of section 254(2) of the Act. 5. The present MA is filed belatedly beyond 6 months from the end of the month in which order was communicated to the assessee. Therefore, in our considered view, as pleaded by the Ld. DR and as stated by the assessee in the MA, consideration of grounds raised therein for recall of the appeal does not arise at all as the present MA itself is not maintainable. The MA filed by the assessee is accordingly dismissed. 6. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 11th March, 2025. Sd/- Sd/- (Dr. Dipak P. Ripote) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 11th March, 2025. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune "