Ashish Shivkumar Goyal, Pune V. Deputy Commissioner of Income-tax, Circle - 5, Pune

MA 12/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6772 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-09-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. NO.12/PUN/2020 (ARISING OUT OF IT(SS)A NOS.01 TO 04/PUN/2018) / ASSESSMENT YEARS : 2012-13 TO 2015-16 ASHISH SHIVKUMAR GOYAL, S.NO.17/2A, NEW ERA SOCIETY, MARKET YARD, PUNE 411037. PAN: AMDPG7263J .. /APPLICANT / V/S. DCIT, CIRCLE- 5, PUNE. .. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 03.09.2021 / DATE OF PRONOUNCEMENT : 07.09.2021 / ORDER PER INTURI RAMA RAO, AM: THE ASSESSEE THROUGH THIS MISCELLANEOUS PETITIONS IS SEEKING RECTIFICATION OF THE ORDER DATED 03.08.2018 OF THIS TRIBUNAL IN IT(SS)A NOS.01 TO 04/PUN/2018 FOR THE ASSESSMENT YEARS 2012-13 TO 2015-16 ON THE GROUND THAT THE FINDING OF THIS TRIBUNAL THAT THE ISSUE INVOLVED IN THE ASSESSMENT YEARS 2014-15 AND 2015-16 IS IDENTICAL, IS CONTRARY TO THE FACT. 2. NONE ON BEHALF OF THE ASSESSEE HAD APPEARED WHEN THE CASE WAS CALLED ON DESPITE DUE SERVICE OF NOTICE. EVEN ON EARLIER OCCASION THIS MATTER WAS POSTED FOR HEARING ON 21.08.2020, 04.12.2020, 21.05.2021, 16.07.2021 AND 03.09.2021. THUS, DESPITE DUE SERVICE OF NOTICE, THE ASSESSEE HAD CHOSEN NOT TO CAUSE ANY APPEARANCE. THEREFORE, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESENT MISCELLANEOUS PETITION. IN THE 2 MA NO.12/PUN/2020 CIRCUMSTANCES, WE PROCEED TO DISPOSE OF THIS MATTER IN THE ABSENCE OF ASSESSEE OR HIS REPRESENTATIVE. 3. ON THE OTHER HAND, LD. SR. DR SUBMITTED THAT THE PRESENT MISCELLANEOUS PETITION IS NOT MAINTAINABLE AS IT IS ONLY SEEKING TO RECTIFICATION OF IMPUGNED ORDER. 4. WE HAVE CAREFULLY GONE THROUGH THE PRESENT MISCELLANEOUS PETITION AS WELL AS THE IMPUGNED ORDER PASSED BY THIS TRIBUNAL (SUPRA). FROM READING OF PARA 22 OF THE IMPUGNED ORDER (SUPRA), IT IS CLEAR THAT THE TRIBUNAL GAVE A CATEGORICAL FINDING THAT THE FACTS OF THE CASE ARE IDENTICAL TO FACTS IN IT(SS)A NO.03/PUN/2018 FOR THE ASSESSMENT YEAR 2014-15 AND, ACCORDINGLY, ADOPTING THE SAME REASONING, THE TRIBUNAL DISMISSED THE APPEAL. THERE IS NO MATERIAL ON RECORD TO SHOW PROVING THAT THE FACTS OF THE APPEAL IN IT(SS)A NO.03/PUN/2018 FOR THE ASSESSMENT YEAR 2014-15 ARE NOT IDENTICAL TO THE FACTS IN IT(SS)A NO.04/PUN/2018 FOR THE ASSESSMENT YEAR 2015-16. IN THE CIRCUMSTANCES, THE PRESENT MISCELLANEOUS PETITION IS LIABLE TO BE REJECTED. ACCORDINGLY, THE MISCELLANEOUS PETITION IS DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 07 TH DAY OF SEPTEMBER, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 07 TH SEPTEMBER, 2021. SUJEET 3 MA NO.12/PUN/2020 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-4, PUNE. 4. THE PR. CIT-3, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.