The Mule Pravana Electric Co-Op Society Ltd, Ahmednagar V. Assistant Commissioner of Income-Tax , Ahemdnagar

MA 10/PUN/2023

AI Insights

The case involves The Mula Pravara Electric Co-operative Society Ltd., the appellant, who filed a Miscellaneous Application seeking to recall an earlier order of the Income Tax Appellate Tribunal dated 08-12-2022 concerning the assessment year 2015-16. The application was based on a recent Supreme Court decision dated 19-04-2023, which the appellant argued should lead to the recall of the Tribunal's earlier order. The Tribunal, however, found no grounds for recalling the order as there was no mistake apparent on record that warranted such action. The Tribunal noted that the Supreme Court had scheduled the related civil appeal for the last week of July 2023 but did not find this sufficient to justify recalling their earlier decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132970 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 12-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ABHAY A. SHASTRI

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER धिधिि आिेदन सं. / MA No.10/PUN/2023 (Arising out of ITA No.256/PUN/2020) धनिधारण िर्ा / Assessment Year : 2015-16 The Mula Pravara Electric Co-operative Society Ltd., Ward No. 7, Shrirampur, Belapur Road, Ahmednagar - 413709 PAN : AAAAT3309A .......अपीलार्थी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Ahmednagar ......प्रत्यर्थी / Respondent Assessee by : Shri Abhay A. Shastri Revenue by : Shri Suhas Kulkarni सुनवाई की तारीख / Date of Hearing : 16-06-2023 घोषणा की तारीख / Date of Pronouncement : 20-06-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee intends to recall the order dated 08-12-2022 passed by this Tribunal in ITA No. 256/PUN/2020 for assessment year 2015-16. 2. At the outset, the ld. AR placed on record the decision dated 19-04- 2023 of Hon’ble Supreme Court in assessee’s own case in Civil Appeal No. 6043/2008 and submitted that this Tribunal may recall the order dated 08-12-2022 and keep in abeyance till the disposal of Civil Appeal No. 6043/2008 by the Hon’ble Supreme Court. On careful reading of the 2 MA No. 10/PUN/2023, A.Y. 2015-16 decision of Hon’ble Supreme Court, we find the Hon’ble Supreme Court was pleased to direct the Registry to list the same in the last week of July, 2023 in view of the fact the information supplied by both the parties therein that they are in active process in settling their dispute amicably and sought further time to negotiate. We find the submission of ld. AR is not acceptable as such recalling the order dated 08-12-2022 to keep in abeyance, the assessee could not point out the mistake for rectification and as such in the absence of mistake apparent on record for rectification, in our opinion, the Miscellaneous Application is liable to be dismissed. Accordingly, the Miscellaneous Application filed by the assessee fails and it is dismissed. 3. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 20 th June, 2023. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 20 th June, 2023. रवि आदेश की प्रतततलतप अग्रेतषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Pune 4. The Pr. CIT-1, Pune 5. तवभागीय प्रतततनति, आयकर अपीलीय अतिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यातपत प्रतत// True Copy// आदेशानुसार / BY ORDER, िररष्ठ विजी सविि / Sr. Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune