Vishwakalyan Jivraksha Pratishthan, Pune V. CIT(A)-I, Pune

ITA 268/PUN/2013

• Counselvise Citation: 26824514 RSA 2013
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 29-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: S N DOSHI
• Keywords: Condonation of delay
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHE B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER ITA NO.268/PN/2013 (ASSESSMENT YEAR : 2005-06) VISHWAKALYAN JIVRAKSHA PRATISHTHAN, C/O ANIL C. GUGALE, 75, VISHAL, PAVAN NAGAR, CHINCHWAD, PUNE 411 033. PAN : AAKTS8989C . APPELLANT VS. COMMISSIONER OF INCOME TAX (APPEALS) 1, PUNE. . RESPONDENT APPELLANT BY : MR. S. N. DOSHI RESPONDENT BY : MR. S. P. WALIMBE DATE OF HEARING : 13-02-2014 DATE OF PRONOUNCEMENT : 13-02-2014 ORDER PER G. S. PANNU, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST AN ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- I, PUNE DATE D 18.01.2013 PASSED U/S 154 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ) FOR ASSESSMENT YEAR 2005-06. 2. IN THIS APPEAL, ASSESSEE HAS RAISED THE FOLLOWIN G GROUND OF APPEAL :- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS UTTERLY ERRED IN NOT RECTIFYING HER ORDER AS REQUES TED VIDE APPLICATION MADE U/S 154 ON 13.12.2012 WHEREIN APPELLANT HAS POINTED OUT AN OBVIOUS MISTAKE OF FACT THAT THE DISMISSAL OF APPELLANTS APPEAL ON TH E GROUND OF NON-CONDONATION OF DELAY FOR THERE BEING NO GENUINE REASON OVERLOOK ING THE FACT THAT THERE WAS NEITHER ANY DELAY IN FILING THE APPEAL NOR THE APPE LLANT EVER PRAYED FOR CONDONATION OF THE DELAY. 3. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED A WRITTEN APPLICATION WITHDRAWING THE APPEAL, WHICH IS REPRODUCED AS UNDER :- THIS IS AN APPEAL FILED AGAINST ORDER PASSED BY C IT (A) U/S 154. THE APPELLANT FILED AN APPLICATION U/S 154 BRINGING TO THE NOTICE OF CIT (A) CERTAIN OBVIOUS MISTAKES ON FACT IN HER ORDER. ON H ER REJECTION TO ALLOW THE RECTIFICATION SO THIS APPEAL IS FILED. ITA NO.268/PN/2013 A.Y. 2005-06 THE MAIN APPEAL AGAINST THE QUANTUM ASSESSMENT ORDE R HAS BEEN DECIDED BY THE HONBLE TRIBUNAL PUNE BENCH 'A' VIDE IT'S OR DER DATED 20.06.2013. THE HONBLE BENCH HAS PASSED THE SET ASIDE ORDER DIRECT ING THE CIT (A) TO DECIDE THE APPEAL ON MERIT AS EARLIER THE CIT (A) HAD DISM ISSED THE APPEAL BY REJECTING THE DELAY IN FILING THE APPEAL, THOUGH IN FACT THERE WAS NO SUCH DELAY. AS THE MAIN APPEAL IS SET ASIDE, THIS APPEAL AGAINS T THE SAME ORDER IN OUR CONSIDERED OPINION IS REDUNDANT AND HENCE IT IS WIT HDRAWN. 4. ON THE OTHER HAND, THE LEARNED CIT(DR) APPEARING FOR THE REVENUE HAS NOT OBJECTED ON THE PLEA OF THE ASSESSEE. 5. IN VIEW OF THE AFORESAID, THE APPEAL OF THE ASSE SSEE IS DISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE OPEN COURT IN T HE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF THE HEARING O N 13 TH FEBRUARY, 2014 SD/- SD/- (SHAILENDRA KUMAR YADAV) (G . S. PANNU) JUDICIAL MEMBER ACCOUNT ANT MEMBER PUNE, DATED : 13 TH FEBRUARY, 2014 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-I, PUNE; 4) THE DR, B BENCH, I.T.A.T., PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T., PUNE