MR. MAHENDRA MOHINIRAJ GANDHE, AHMEDNAGAR V. ASSTT COMMISSIONER OF INCOME TAX , AHMEDNAGAR CIR , AHMEDNAGAR, AHMEDNAGAR

ITA 533/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1481 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 09-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN
• Section: 154

Judgement Text

आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.533/PUN/2020 ननधधारण वषा / Assessment Year : 2016-17 Mr. Mahendra Mohiniraj Gandhe, 270/31, Manisha Banglow, Professor Colony, Savedi Raod, Ahmednagar – 414 003 PAN : AAYPG29831 .......अपऩलधथी / Appellant बनधम / V/s. ACIT, Ahmednagar Cir., Ahmednagar ......प्रत्यथी / Respondent Assessee by : Shri Hari Krishan Revenue by : Shri Arvind Desai सपनवधई की तधरऩख / Date of Hearing : 22.06.2022 घोषणध की तधरऩख / Date of Pronouncement : 29.08.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This assessee’s appeal for A.Y. 2016-17 is directed against the CIT(A)-2, Pune’s order dated 21/01/2020 passed in case No.PN/CIT(A)-2/ACIT CIR/AN/1262/2018-19 involving proceeding u/s.143(3) of the Income Tax Act, 1961; in short "the Act”. Heard both the parties. Case file perused. 2 ITA No.533/PUN/2020 A.Y. : 2016-17 Mr. Mahendra Mohiniraj Gandhe, 2. We note at the outset the assessee’s sole substantive grievance raised in the instant appeal challenges correctness of the learned CIT(A)’s action declining its section 154 rectification in his main order dated 21.01.2020. It emerges during the course of hearing that the CIT(A) holds the impugned rectification as not maintainable since not pinpointing any apparent mistake on record. 3. We sought to know about the final status of the CIT(A) foregoing main order. Learned Counsel fairly informed that the assessee has filed his appeal ITA 413/PN/2020 which is fixed for hearing 30.10.2022. That being the case, we are of the opinion that the instant appeal raising section 154 rectification issue hardly serves any purpose once the assessee’s main appeal itself is pending. We therefore reject the assessee’s instant appeal with a liberty to him to raise all corresponding legal and factual issues in the main appeal i.e. ITA 413/PN/2020; if so advised. Ordered accordingly. Delay of sixteen days in filing of the instant appeal instituted on 10.09.2020 stands condoned since falling in Covid-19 pandemic outbreak period. 4. This assessee’s appeal is dismissed in above terms. Order pronounced in the Open Court on this 29 th day of August, 2022. Sd/- Sd/- (DR.DIPAK P.RIPOTE) (S.S. GODARA) लेखध सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 29 th August, 2022. Ashwini 3 ITA No.533/PUN/2020 A.Y. : 2016-17 Mr. Mahendra Mohiniraj Gandhe, आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-2, Pune. 4. The Pr.CIT-1, Pune. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “ए” बेंच, पपणे / DR, ITAT, “A” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 4 ITA No.533/PUN/2020 A.Y. : 2016-17 Mr. Mahendra Mohiniraj Gandhe, S.No. Details Date Initials 1 Draft dictated on 22.06.2022 2 Draft placed before author 18.08.2022 3 Draft proposed & placed before the Second Member 4 Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS 6 Kept for pronouncement on 7 Date of uploading of Order 8 File sent to Bench Clerk 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order