DILIP BALASAHEB BHOSALE,RATNAGIRI V. INCOME TAX OFFICER, RATNAGIRI

MA 42/PUN/2025

AI Insights

The case involves a Miscellaneous Application filed by the Assessee, Dilip Balasaheb Bhosale, against an order of the Income Tax Appellate Tribunal (ITAT) dated 29.01.2025 concerning the Assessment Year 2017-18. The Assessee contested that the ITAT order incorrectly stated his status as a Co-operative Credit Society. During the hearing, it was clarified that the original order did not contain this mistake, but the error was present in the uploaded document. Both parties acknowledged the error, leading to the dismissal of the application and the directive to correct the document.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783804 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 02-05-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: PRAMOD SHINGTE
• Keywords: Co-operative Credit Society

Judgement Text

" आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIALMEMBER Miscellaneous Application No.42/PUN/2025 (arising out of ITA No.1359/PUN/2024) निर्धारणवषा / Assessment Year: 2017-18 Dilip Balasaheb Bhosale, Shevarvadi Lanja, Ratnagiri – 416701. V s The Income Tax Officer, Ratnagiri. PAN: BJRPB7583G Appellant / Assessee Respondent / Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 29/08/2025 Date of pronouncement 1311/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: In this case, Assessee has filed Miscellaneous Application against the ITAT Order in ITA No.1359/PUN/2024 dated 29.01.2025 for A.Y.2017-18. Findings & Analysis : 2. We have heard both the parties and perused the records. Printed from counselvise.com MA No.42/PUN/2025 [A] 2 3. In this case, Assessee in the Miscellaneous Application had pleaded that at page no.3, para 4 of the ITAT order in ITA No.1359/PUN/2024 dated 29.01.2025 it is incorrectly mentioned that Assessee is a Co-operative Credit Society. 4. In this case, during the hearing of Miscellaneous Application we had shown our original order to Mr.Pramod Shingte and ld.Departmental Representative(ld.DR) for the Revenue. In the original order which is on record, there is no such mistake. Both ld.Authorised Representative(ld.AR) for the Assessee, ld.DR for the Revenue accepted the fact that there is no mistake in the original order, but there was an error in the uploaded copy. Therefore, we directed registry to issue a certified copy of original order. In these facts and circumstances of the case, the Miscellaneous Application is dismissed in above terms. 5. In the result, MA filed by the Assessee is dismissed. Order pronounced in the open Court on 13 November, 2025. Sd/- Sd/- VINAY BHAMORE Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधांक / Dated : 13 Nov, 2025/ SGR Printed from counselvise.com MA No.42/PUN/2025 [A] 3 आदेशकीप्रनिनिनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩिधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩिऩय अनर्करण, “एस एम सऩ” बेंच, पपणे / DR, ITAT, “SMC” Bench, Pune. 6. गधर्ाफ़धइि / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩिऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "