Assistant Commissioner of Income-tax, Ahmednagar Circle , Ahmednagar V. Rishikesh Balbhim Pathare, Ahmednagar

MA 14/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6769 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-05-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 21-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM M.A. NO.14/PUN/2021 (ARISING OUT OF ITA NO.2006/PUN/2017) / ASSESSMENT YEAR : 2012-13 ACIT, AHMEDNAGAR CIRCLE, AHMEDNAGAR. .. /APPLICANT / V/S. RISHIKESH BALBHIM PATHARE, PROP. M/S. VARAD ENTERPRISES, ASHTAVINAYAK COLONOY, PIPELINE ROAD, AHMEDNAGAR 414003. PAN: AYPPP2243K .. / RESPONDENT REVENUE BY : SHRI SUDHENDU DAS ASSESSEE BY : SHRI PIYUSH BAFNA / DATE OF HEARING : 03.09.2021 / DATE OF PRONOUNCEMENT : 07.09.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THE REVENUE THROUGH THIS MISCELLANEOUS PETITIONS IS SEEKING RECTIFICATION OF THE ORDER DATED 04.11.2019 OF THIS TRIBUNAL IN ITA NO.2006/PUN/2017 FOR THE ASSESSMENT YEAR 2012-13 ON THE GROUND THAT THE FINDING OF THE TRIBUNAL THAT INITIATION OF PROCEEDINGS U/S 154 OF THE INCOME TAX ACT, 1961 (THE ACT) BY THE ASSESSING OFFICER IS VALID AND THE FINDING OF THE TRIBUNAL IN UPHOLDING THE POWER OF ASSESSING OFFICER TO LEVY OF INTEREST U/S 234A OF THE ACT IN THE PROCEEDINGS U/S 154 OF THE ACT CANNOT CO-EXIST. THUS, IT IS AVERRED THAT THE ORDER PASSED BY TRIBUNAL REQUIRED TO BE RECTIFIED. 2 M.A. NO.14/PUN/2021 2. WE HAVE CAREFULLY GONE THROUGH THE PRESENT MISCELLANEOUS PETITION AS WELL AS THE IMPUGNED ORDER OF THIS TRIBUNAL (SUPRA) AND ALSO THE DISCUSSION OF THE ISSUE IN APPEAL IN PARA 4 OF THE IMPUGNED ORDER (SUPRA). WE FIND THAT THE AVERMENT OF THE REVENUE BEFORE US IS CORRECT. ON MERE READING OF PARA 4 OF THE IMPUGNED ORDER (SUPRA), IT WOULD SUGGEST THAT THE TENOR OF ORDER OF TRIBUNAL IS NOT TO UPHOLD THE VALIDITY OF INITIATION OF PROCEEDINGS U/S 154 OF THE ACT, THE LIGHT OF DISCOVERIES MADE BY THE TRIBUNAL IN THE PRECEDING PARA. THEREFORE, THE WORD VALID APPEARING IN PARA 5 OF THE IMPUGNED ORDER (SUPRA) IS SUBSTITUTED BY WORD INVALID . THUS, THE PARA 5 OF THE IMPUGNED ORDER OF THE TRIBUNAL (SUPRA) READS HEREUNDER LIKE THIS :- ORIGINAL PARA- 5. CONSIDERING THE ABOVE SETTLED LEGAL POSITION ON THE MATTER IN THE SAID PRECEDENT AND CONSIDERING THE COMMONALITY OF THE FACTS OF ALL THE THREE CASES, WE ARE OF THE OPINION THAT THE ASSESSING OFFICER ASSUMED JURISDICTION U/S 154 OF THE ACT IS VALIDLY . CONSEQUENTIAL COMMON GROUND NOS.2 AND 3 RAISED BY THE ASSESSEE IN ALL THE THREE APPEALS ARE ALLOWED. SUBSTITUTED PARA- 5. CONSIDERING THE ABOVE SETTLED LEGAL POSITION ON THE MATTER IN THE SAID PRECEDENT AND CONSIDERING THE COMMONALITY OF THE FACTS OF ALL THE THREE CASES, WE ARE OF THE OPINION THAT THE ASSESSING OFFICER ASSUMED JURISDICTION U/S 154 OF THE ACT IS INVALID. CONSEQUENTIAL COMMON GROUND NOS.2 AND 3 RAISED BY THE ASSESSEE IN ALL THE THREE APPEALS ARE ALLOWED. 3. IN THE CIRCUMSTANCES, THE PRESENT MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED ON THIS 07 TH DAY OF SEPTEMBER, 2021. SD/- SD/- (INTURI RAMA RAO) (S. S. VISWANETHRA RAVI) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 07 TH SEPTEMBER, 2021. SUJEET 3 M.A. NO.14/PUN/2021 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, PUNE. 4. THE PR. CCIT, PUNE. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.