M/s Tieto India P Ltd., Pune V. Assistant Commissioner of Income-Tax, Circle -7, Pune

ITA 769/PUN/2022

AI Insights

The case involves M/s. Tieto India Pvt. Ltd., which filed an appeal against an assessment order for the assessment year 2018-19. The appeal was initially assigned a new number (ITA No.769/PUN/2022) due to a clerical error, leading to the perception of it being a duplicate. The assessee, upon receiving a notice regarding the duplication, filed a request to withdraw the appeal, citing the rectification of the respondent's details in the original appeal filing. The Income Tax Department did not oppose the withdrawal. The tribunal, considering the circumstances and the interests of justice, allowed the withdrawal and dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137599 (ITAT-PUNE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 16-01-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 18-10-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.769/PUN/2022 निर्धारण वषा / Assessment Year : 2018-19 M/s. Tieto India Pvt. Ltd., Wing 1 Cluster D, Eon Free Zone MIDC, Kharadi Knowledge Park, Pune – 411014 PAN : AADCC0744R Vs. ACIT, Circle 7, Pune Appellant Respondent आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for A.Y. 2018-19 arises against the Income Tax Department, Ministry of Finance, Govt. of India‟s assessment order dated 28.07.2022 in DIN No.ITBA/AST/S/143(3)/2022-23/1044259381(1), finalized as per CIT(DRP-3), Mumbai-2 directions dated 31.03.2018 in objection No.104328/2021-22, dated 23/11/2021, involving proceedings Assessee by Shri Sidhant Chandgude Revenue by Shri Dipak Garg, CIT-DR Date of hearing 17-01-2023 Date of pronouncement 19-01-2023 ITA No.769/PUN/2022 M/s. Tieto India Pvt. Ltd. 2 under Section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961, in short „the Act‟. Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the assessee has filed its letter dated 11.01.2023 (received on 12.01.2023) seeking to withdraw the instant appeal ITA No.769/PUN/2022 as a “duplicate” as follows: “With respect to the captioned subject, the Appellant is in receipt of notice (enclosed as Annexure 1 - received by the Appellant on 9 January 2023) for rectifying the defect in the rectified appeal filed vide dated 19 October 2022 (acknowledged copy is enclosed as Annexure 2) having ITA No.721/PUN/ 2022 before the Hon'ble 'C' Bench. In this regard, the Appellant would like to mention that it had filed an appeal before the Hon'ble Income Tax Appellate Tribunal ('ITAT') on 23 September 2022 against the final assessment order under section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 dated 28 July 2022 (acknowledged copy is enclosed as Annexure 3). The Appellant had received a notice (enclosed as Annexure 4 - received by the Appellant on 12 October 2022) for rectifying the defect in the appeal filed vide dated 23 September 2022 having ITA No.721/PUN/2022 on account of 'Cause title wrongly filed / not filed' wherein the Respondent was 'Assessment Unit, Income Tax Department and Additional / Joint / Deputy /Assistant Commissioner of Income Tax/Income-tax Officer, National Faceless Assessment Centre, Delhi'. The Appellant had rectified the Respondent to 'Assistant Commissioner of Income. Tax, Circle 7, Bodhi Tower, 548 / 28, Salisbury Park, Gultekdi, Pune - 411 037' (acknowledged ' copy of the response to notice enclosed as Annexure 5) and submitted the rectified appeal vide dated 19 October 2022 (acknowledged copy is enclosed as Annexure2). ITA No.769/PUN/2022 M/s. Tieto India Pvt. Ltd. 3 However, the rectified appeal dated 19 October 2022 was erroneously considered as a fresh appeal by the department having appeal no. ITA 769/PUN/2022 pursuant to which Hon'ble ITAT sent a notice (enclosed as Annexure 1 - received by the Appellant on 9 January 2023) stating that the appeal to Appellate Tribunal received on 19/10/2022 against the order/ orders of the CIT(DRP-3), Mumbai -2 in appeal No. dated the 28/07/2022 pertaining the assessment year/years 2018-19 is defective as shown below:- 1. Appeal is time barred by 23 days 2. Appeal not signed by the authorized signatory/ valid power of attorney from company in favour of signatory not filed Further, requested the Appellant to rectify the defect within ten days from the receipt of the notice. With respect to the above-mentioned notice, the Appellant would like to mention that the rectified appeal was filed on 19 October i.e., within the time limit often days from the receipt as mentioned in the notice received by the Appellant on 12 October 2022, however it was erroneously considered as a fresh appeal by the department. Accordingly, the Appellant would humbly request your Honors to withdraw the appeal having ITA No. 769/PUN/2022 since it is duplicative. Further, the Appellant humbly submits the relevant board resolution for your kind reference (enclosed as Annexure 6). Prayer: 1. To withdraw the duplicate appeal having ITA No. 769/PUN/2022 2. To consider the rectified appeal in Form No. 36 (along with the grounds of appeal) in triplicate and board resolution in response to the notice received by the Appellant on 12 October 2022. The Appellant requests to kindly take the above on records.” 3. Learned DR is fair enough in not opposing to the assessee‟s foregoing withdrawal request. Ordered accordingly. ITA No.769/PUN/2022 M/s. Tieto India Pvt. Ltd. 4 The delay of 23 days in filing of the instant appeal instituted on 19.10.2022 is condoned in larger interest of justice. 4. This assessee‟s appeal is dismissed as withdrawn in foregoing terms. Order pronounced in the Open Court on 19 th January, 2023. Sd/- Sd/- (G.D. PADMAHSHALI) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER प ु णे Pune; ददिधांक Dated : 19 th January, 2023 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(DRP-3), Mumbai-2 4. 5. The Pr.CIT-4, Pune विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “C” / DR „C‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.769/PUN/2022 M/s. Tieto India Pvt. Ltd. 5 Date 1. Draft dictated on 17-01-2023 Sr.PS 2. Draft placed before author 18-01-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.