Arvind Laxman Patil Patkar, Raigad V. Deputy Commissioner of Income-tax, Panvel

MA 160/PUN/2022

AI Insights

The case involves Shri Arvind Laxman Patil Patkar, who filed a miscellaneous application seeking to recall an order of the Income Tax Appellate Tribunal, Pune, dated 19.09.2019. The application was based on the claim that Ground No.5.2, which pertained to the non-acceptance of agricultural income for the assessment year 2012-13, was not decided in the main appeal. The Tribunal, after reviewing the facts and the previous judgment, concluded that the ground had indeed been addressed and decided in the main appeal, leading to the dismissal of the miscellaneous application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134137 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 12-07-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.160/PUN/2022 (Arising out of ITA No.1008/PUN/2016) Assessment Year: 2012-13 Shri Arvind Laxman Patil Patkar, Anantkrupa, Maharana Pratap Road, Panvel. PAN: AAJFP 4152 H Vs The Deputy Commissioner of Income Tax, Panvel. Applicant Respondent आदेश/ORDER PER DR. DIPAK P. RIPOTE, AM: This assessee’s miscellaneous application filed u/s. 254(1) of the Income Tax Act, 1961 [in short “the Act”] seeks to recall tribunal’s order dated 19.09.2019 passed in its main appeal ITA.No.1008/PUN/2016. 2. The assessee claimed in the Miscellaneous Application that Ground No.5.2 has not been decided by the ITAT Pune in ITA No.1008/PUN/2016. Assessee by : Shri Hari Krishan – AR Revenue by : Shri M.G. Jasnani - DR Date of hearing : 21.04.2023 Date of pronouncement : 07.07.2023 2 M.A.No.160/PUN/2022 Arvind Laxman Patil Patkar 3. Heard ld.DR and ld.AR. The Ground No.5.2 is as under: “5.2] The Learned CIT-APPEAL erred in law and on the facts & in circumstances of case by not accepting agriculture income shown/ returned by assessee in his RETURN, by applying rule of consistency, as same being consistency accepted by department for all the preceding assessment years and subsequent scrutiny assessment A. Y. 13- 14, except A. Y. 12-13 in appeal.” 4. The ITAT in its order has analysed various facts and set- aside the issue regarding assessee’s claim of carrying out agricultural activities to Assessing Officer(AO). Thus, the Ground No.5.2 has been adjudicated by the ITAT. Therefore, there is no mistake apparent from the record, accordingly, the Miscellaneous Application is dismissed. 5. In the result, MA of the assessee is dismissed. Order pronounced in the open Court on 7 th July, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 7 th July, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकरअपीलीयअिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. 3 M.A.No.160/PUN/2022 Arvind Laxman Patil Patkar आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.