Akshay Bhandari, Pune V. Income-tax Officer, Ward - 13(1), Pune

MA 185/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4379 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 10-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.185/PUN./2023 Arising out of I.T.A.No.149/PUN./2019 - Assessment Year 2012-2013 Shri Akshay Bhandari, Pune-411 037 PAN AKXPB9206G C/o. Shah Khandelwal Jain & Associates, Level 3, Riverside Business Bay, Wellesley Road, Besides Sangam Bridge RTO, Pune-411001 . vs. The Income Tax Officer, Ward 13 (1), Pune – 411 037. Maharashtra. (Applicant) (Respondent) For Assessee : Shri Rajiv Thakkar For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.01.2024 Date of Pronouncement : 08.01.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s miscellaneous application M.A.No.185/PUN./2023 filed u/s.254(2) of the of the Income Tax Act, 1961 (in short "the Act"), seeks to recall/rectify our order dated 09.01.2023 dismissing his main appeal ITA.No.149/PUN./2019. Heard both the parties at length. Case file perused. 2 M.A.No.185/PUN./2023 2. Learned counsel Shri Thakkar; after vehemently arguing the assessee’s pleadings that the learned lower authorities could not have made any double addition of the impugned sale consideration in the relevant previous year only, stated very fairly that this miscellaneous application be allowed to be withdrawn at this stage with liberty to agitate the issue before Assessing Officer at the time of his final computation. The Revenue is equally fair enough in not raising any objection thereto. Ordered accordingly. 3. This assessee’s miscellaneous application M.A.No.185/PUN./2023 is dismissed as withdrawn in above terms subject to all just exceptions. Order pronounced in the open Court on 08.01.2024. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 08 th January, 2024 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A) concerned 4. The CIT, Pune concerned 5. D.R. ITAT, Pune “A” Bench, Pune. 6. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.