Ramchandra Maruti Mohite, Kolhapur V. Assistant Commissioner of Income-tax, Central Circle, Kolhapur

ITSSA 54/PUN/2022

AI Insights

The case involves an appeal by Shri Ramchandra Maruti Mohite against the order of the Assistant Commissioner of Income Tax, Central Circle, Kolhapur, under Section 143(3) of the Income Tax Act, 1961, for the assessment year 2006-2007. The CIT (A)-11, Pune had previously dismissed a similar appeal on 18/03/2016, which was not responded to by the appellant when queried about the similarity of the two appeals. The Tribunal found the current appeal to be redundant and superfluous, as it pertained to the same order already adjudicated upon.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137333 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-01-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER IT(SS)A.No.54/PUN./2022 Assessment Year 2006-2007 Shri Ramchandra Maruti Mohite, 17-E, Shiv Parvati, Nagala Park, Kolhapur. PIN – 416 003 PAN ABGPM8695J vs. Asst. Commissioner of Income Tax, Central Circle, 624/A, E-Ward, 1 st Floor, Shriram Heights, Shahupuri, Kolhapur. Maharashtra. PIN 416 003 (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri B. Koteswara Rao Date of Hearing : 10.01.2023 Date of Pronouncement : 10.01.2023 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for the assessment year 2006- 2007, arises against the CIT(A), Pune-11, Pune’s dated 05.04.2022, passed in case DIN & Order No.ITBA/APL/ S/250/2022-23/1042533782(1), involving proceedings under Section 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte. 3. It transpires during the course of hearing that the CIT(A)'s detailed discussion rejecting the assessee’s appeal reads as follows : 2 IT(SS)A.No.54/PUN./2022 Shri Ramchandra Maruti Mohite, Kolhapur. “2. Notices for hearing u/s 250 of the Act dated 03/11/2021 and 20/11/2021 were sent to the appellant but the appellant has not responded to such Notices. As no responses were received from the appellant assessee, the records of this Office were examined wherein an appeal of the same year under consideration was found to have been disposed off by this Office vide Order u/s 250 of the Act dated 18/03/2016. In light of the above finding, a confirmation was sought from the appellant vide Notice dated 11/03/2022 with the following query: "Please refer to this Office's Notices u/s 250 of the IT Act dated 03/11/2021 and 20/1 1/2021 wherein you were requested to furnish submissions, if any, in support of your appeal. You have, however, not responded to the Notices. Further, a perusal of the old records of this Office indicates that your appeal against the Asst. CIT, Central Circle, Kolhapur's Order u/s 143(3) r.w.s. 153A(b) of the IT Act dated 29/04/2014 for AY 2006- 07 has already been disposed of vide Order u/s 250 of the Act dated 18/03/2016. You are, therefore, requested to confirm if the appeal mentioned above and the current appeal are against the same Order of the AO. If not, you are requested to 3 IT(SS)A.No.54/PUN./2022 Shri Ramchandra Maruti Mohite, Kolhapur. furnish your submissions in support of your appeal. However, if no response is received by the date mentioned in this Notice, considering the similarities in the two appeals, it will be presumed that both the appeals are against the same order of the AO and the current appeal will accordingly be dismissed as superfluous." However, the appellant has not found it fit to respond to the above Notice. Accordingly, the appeal of the appellant assessee for the year under consideration is decided on the basis of the material on record. 3. The referred Order of the CIT (A)-11, Pune dated 18/03/2016 is in respect of an appeal filed on 29/04/2014 against the Asst. CIT, Central Circle, Kolhapur's Order u/s 143(3) r.w.s. 153A(b) of the Act dated 28/03/2014 wherein a demand of Rs.17,46,694/- was raised. Now, considering the facts of the present appeal and that of the referred Order dated 18/03/2016, it can be seen that the difference in the two appeals is only in the section of the impugned appeal i.e., 143(3) and 143(3) r.w.s. 153A(b) respectively. As such, there can be no doubt that the two appeal are one and the same and that the present appeal is erroneous in so much as it is 4 IT(SS)A.No.54/PUN./2022 Shri Ramchandra Maruti Mohite, Kolhapur. superfluous. The Order u/s 250 of the Act dated 18/03/2016 is kept on record. 4. Considering the fact that the CIT (A)-11, Pune, as mentioned in the foregoing paragraphs, has already adjudicated upon the appeal of the assessee against the AO's Order u/s 143(3) r.w.s. 153A(b) of the Act dated 28/03/2014 for AY 2006-07, it is evidently clear that the current appeal against Order u/s 143(3) of the Act dated 28/03/2014 which is shown as 'pending' in the ITBA Appeal Module Worklist is erroneous and redundant as the appellant's appeal has already been disposed off by the then CIT (A)-11, Pune on 18/03/2016. Therefore, the appeal of the assessee against the Order u/s 143(3) of the Act dated 28/03/2014 for AY 2006-07 is treated as superfluous and therefore, dismissed, for statistical purposes.” 4. Suffice to say, it has come on record that the CIT(A) had already dismissed the assessee’s appeal and he has passed the impugned order for statistical purposes only. Faced with the situation, we reject the assessee’s instant appeal with liberty granted to him to pursue his all alternative/ appropriate remedies as per law. Ordered accordingly. 5. This assessee’s appeal is dismissed in above terms. 5 IT(SS)A.No.54/PUN./2022 Shri Ramchandra Maruti Mohite, Kolhapur. Order pronounced in the open Court on 10.01.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 10 th January, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Pune “B” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches Pune.