Lions Nab Community Eyecare Centre, Miraj, Sangli V. Deputy Commissioner of Income-Tax, CPC, , Bangalore

MA 152/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4615 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 11; 12A; 143(1); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.152/PUN/2023 (Arising out of ITA No.258/PUN/2022) िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Lions Nab Community Eyecare Centre, Plot No.P-39, MIDC, Miraj, Sangli- 416410. PAN : AABFL4373L Vs. DCIT, CPC, Bangalore. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking the recall of the order passed by this Tribunal in ITA No.258/PUN/2022 for the assessment year 2012-13 dated 30.12.2022 on the following findings given by this Tribunal suffers from mistakes apparent from the record :- (i) However, no documents were filed along with the return of income justifying the claim for exemption u/s 11 of the Act. It is only after receipt of intimation, the appellant took a plea that its income was exempt u/s 11 by virtue of registration u/s 12A of the Act. (ii) Even the audit report was admittedly not filed along with the petition u/s 154 or before the NFAC. (iii) The CPC while processing the return of income u/s 143(1) can take into consideration only the return of income and accompanied documents. Assessee by : Shri Pramod S. Shingte Revenue by : Shri Umesh Phade Date of hearing : 15.12.2023 Date of pronouncement : 19.12.2023 MA No.152/PUN/2023 2 2. We had carefully gone through the averments made in the present Miscellaneous Petition and also find that the order passed by this Tribunal (supra) is based on the fact that the appellant itself had filed the return of income in Form No.7 and also the fact that the CPC while processing the return of income u/s 143(1) of the Income Tax Act, 1961 (‘the Act’) cannot travel beyond the documents accompanied the return of income. The averments made in the present Miscellaneous Petition does not give rise to mistake apparent from the record. It is only seeking review of the order, which is not permissible in exercise the power u/s 254(2) of the Act. 3. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 19 th day of December, 2023. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19 th December, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.