Uday Padmakar Adgaonkar, Beed V. Income-tax Officer, Beed

MA 17/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7288 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-09-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 16-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. NO.17/PUN/2020 (ARISING OUT OF ITA NO.2165/PUN/2016) / ASSESSMENT YEAR : 2009-10 UDAY PADMAKAR ADGAONKAR, PROP. MARATHWADA AUTO AGENCY, JALNA ROAD, BEED 431122. PAN: AAZPA5225A .. /APPLICANT / V/S. ITO, WARD-1, BEED. .. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 03.09.2021 / DATE OF PRONOUNCEMENT : 07.09.2021 / ORDER PER INTURI RAMA RAO, AM: THE ASSESSEE THROUGH THIS MISCELLANEOUS PETITIONS IS SEEKING RECTIFICATION OF THE ORDER DATED 17.08.2018 OF THIS TRIBUNAL IN ITA NOS.2165 & 2166/PUN/2016 FOR THE ASSESSMENT YEAR 2009-10 ON THE GROUND THAT THE TRIBUNAL HAD FAILED TO CONSIDER THE WRITTEN SUBMISSION AND RELEVANT PROVISIONS OF LAW WHICH HAD MATERIAL BEARING ON THE ISSUE IN APPEAL. 2. NONE ON BEHALF OF THE ASSESSEE HAD APPEARED WHEN THE CASE WAS CALLED ON DESPITE DUE SERVICE OF NOTICE. EVEN ON EARLIER OCCASION THIS MATTER WAS POSTED FOR HEARING ON 21.08.2020, 04.12.2020, 21.05.2021, 16.07.2021 AND 03.09.2021. THUS, DESPITE DUE SERVICE OF NOTICE, THE ASSESSEE HAD CHOSEN NOT TO CAUSE ANY APPEARANCE. THEREFORE, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE PRESENT MISCELLANEOUS PETITION. IN THE 2 MA NO.17/PUN/2020 CIRCUMSTANCES, WE PROCEED TO DISPOSE OF THIS MATTER IN THE ABSENCE OF ASSESSEE OR HIS REPRESENTATIVE. 3. WE HAVE CAREFULLY GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.2165/PUN/2016 (SUPRA) AND FIND THAT THE APPEAL IS DISMISSED IN LIMINE ON THE GROUND OF DELAY AND, THEREFORE, THERE IS NO OCCASION FOR THE TRIBUNAL GOING INTO MERITS OF THE ISSUE IN APPEAL. SIMILARLY, THE TRIBUNAL WHILE DISPOSING OF THE APPEAL IN ITA NO.2165/PUN/2016 HAD CONSIDERED THE ONLY ISSUE URGED BY THE APPELLANT IS THAT THE ASSESSMENT ORDER PASSED IS BARRED BY LIMITATION. THIS ISSUE WAS CLEARLY DEALT WITH BY THE TRIBUNAL AND PASSED THE REASONED ORDER. THUS, THE PRESENT MISCELLANEOUS PETITION IS TOTALLY MISCONCEIVED AND LIABLE TO BE REJECTED. ACCORDINGLY, THE MISCELLANEOUS PETITION IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 07 TH DAY OF SEPTEMBER, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 07 TH SEPTEMBER, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, AURANGABAD. 4. THE PR. CIT, AURANGABAD. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.