Shri Radheshyam Patel, Indore V. The ITO- 2(3), Indore

MA 13/Ind/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2688 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-09-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 22-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER M.A. No.13/Ind/2021 (In ITA No. 206/Ind/2013) (Assessment Year: 2007-08) Shri Radheshyam Patel Prop. Of M/s. Geetanjali and Cold Storage, Bicholi Mardana, Indore – 452001, Madhya Pradesh Vs. The ITO-2(3) Aaykar Bhawan, Indore – 452001, Madhya Pradesh PAN No.ABPPP3172N (Appellant) .. (Respondent) Appellant by : None Respondent by : Shri Ashish Porwal, Sr.D.R. Date of Hearing 23.09.2022 Date of Pronouncement 26.09.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The Miscellaneous Application has been filed by the assessee seeking for rectification and recall of the order dated 13.07.2015 passed by the Co-ordinate Bench whereby and whereunder the issue raised in the appeal being No.206/Ind/2021 for A.Y. 2007-08 has been dismissed for non prosecution. 2. At the time of hearing, none appeared on behalf of the assessee neither any adjournment has been served for. 3. We have heard the Ld.DR and perused the records and gone through the averments made in the Miscellaneous Application filed before us. There is a delay MA No.13/Ind/2021 (Radheshyam Patel vs.ITO) Asst.Year.– 2007-08 - 2 - of 5 yrs. 6 months 23 days in preferring the instant Miscellaneous Application before us by the assessee. In support of which, an affidavit on 23.09.2021 has been filed by the applicant. 4. It appears from the records that initially during the proceeding of quantum appeal before us on a number of occasions the matter was fixed for hearing but none appeared on behalf of the assessee. Under that circumstance, having no alternative, the Co-ordinate Bench has been pleased to dismiss the appeal with a firm belief that the assessee is not interested in pursuing the appeal. Hence, the instant application before us. We would like to mention that there is no provision of condonation of delay in preferring Miscellaneous Application before us. Hence, we find that the Miscellaneous Application is not maintainable and, thus, dismissed. 5. In the result, assessee’s Miscellaneous Application is dismissed. This Order pronounced in Open Court on 26/09/2022 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 26/09/2022 S. K. Sinha, Sr. PS True Copy आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, (Dy./Asstt.Registrar) ITAT, Indore MA No.13/Ind/2021 (Radheshyam Patel vs.ITO) Asst.Year.– 2007-08 - 3 - 1.Date of dictation on 23.09.2022 2.Date on which the typed draft is placed before the Dictating Member 23.09.2022 3.Date on which the approved draft comes to the Sr.P.S./P.S. 26.09.2022 4.Date on which the fair order is placed before the Dictating Member for pronouncement 26.09.2022 5.Date on which the fair order comes back to the Sr.P.S./P.S 26.09.2022 6.Date on which the file goes to the Bench Clerk 26.09.2022 7.Date on which the file goes to the Head Clerk............. 8.The date on which the file goes to the Asstt. Registrar for signature on the order........................ 9.Date of Despatch of the Order.........Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member..................Date on which the approved draft comes to