Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 8130 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
15-04-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
05-04-2019
Assessment Year
2010-2011
Appeal Filed On
29-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 17 / P U N/201 8 ARISING OUT OF ITA NO. 327 /P U N/201 5 ASSESSMENT YEAR : 20 1 0 - 11 THE ASST . COMMISSIONER OF INCOME TAX, CIRCLE 3 , AURANGABAD . APPLICANT VS. M/S. MOTIWALA SQUARE, SHOP NO.B - 1/2, MOTIWALA TRADE CENTRE, NIRALA BAZAR, SAMARTH NAGAR, AURANGAB AD 431101 . RESPONDENT PAN: AA MFM9370K APPLICANT BY : SHRI SANJEEV GHEI RESPONDENT BY : NONE / DATE OF HEARING : 0 5 . 0 4 .201 9 / DATE OF PRONOUNCEMENT: 15 . 0 4 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT - REVENUE AGAINST THE ORDER OF TRIBUNAL , DATED 07 . 0 6 .201 7 . 2. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE AFTER DELAY OF 29 DAYS. HENCE, WE PROCEED TO DECIDE THE PRELIMINARY ISSUE OF MAINTAINABILITY OF THE SAID MISCELLANEOUS APPLICATION AFTER HEARING THE LEARNED DEPARTME NTAL REPRESENTATIVE FOR THE REVENUE. 2 M A NO. 17 /P U N/201 8 3. ON PERUSAL OF RECORD, IT TRANSPIRES THAT THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AFTER DELAY OF 29 DAYS. WE FIND THAT PUNE BENCH OF TRIBUNAL ON SIMILAR ISSUE OF DELAY IN FILING THE MISCELLANEOUS APPLICATION IN THE CASE OF SHRI KASTURILAL SARDARILAL LUTHRA VS. DCIT VIDE MA NO.38/P UN/2017, ORDER DATED 04.04.2018 HAS DISMISSED THE MISCELLANEOUS APPLICATION FILED AFTER DELAY OF 97 DAYS, IN TURN, RELYING ON JUDICIAL PRECEDENTS. THE TRIBUNAL VIDE PARA S 4 TO 7 AT PAGES 2 TO 4 HAVE DELIBERATED UPON THE ISSUE. WE ARE MAKING REFERENCE TO THE SAME BUT THE SAME IS NOT BEING REPRODUCED FOR THE SAKE OF BREVITY. FOLLOWING THE SAME PARITY OF REASONING, WE HOLD THAT THE MISCELLANEOUS APPLICATION FILED BY REVENU E IS NOT MAINTAINABLE AND HENCE, THE SAME IS DISMISSED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF APPLICANT IS DISMISSED. ORDER PRONOUNCED ON THIS 15 TH DAY OF APRIL , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 15 TH APRIL , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) - 1 , AURANGABAD ; 4. THE CIT - 1, AURANGABAD ; 5. THE DR A , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE
