Dhanraj Chhaganlal Shah, Pune V. Deputy Commissioner of Income-tax, Circle - 6, Pune

MA 213/PUN/2022

AI Insights

The case involves a Miscellaneous Application by the assessee, Dhanraj Chhaganlal Shah, seeking recall of an earlier Tribunal order concerning an addition of Rs.1,15,47,555 to sundry creditors for the assessment year 2014-15. The assessee argued that this amount was offered for taxation in the assessment year 2015-16 and sought to have the issue adjudicated, which was allegedly overlooked in the original proceedings. The Tribunal, however, found that the application was merely an attempt to re-argue the case and dismissed it, emphasizing that income must be taxed in the correct assessment year as per established legal principles.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137463 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-07-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.213/PUN/2022 (Arising out of ITA No.1802/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2014-15 Dhanraj Chhaganlal Shah, 1377, Bhawani Peth, Pune- 411042. PAN : AHOPS2401E Vs. DCIT, Circle-6, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.1802/PUN/2017 for the assessment year 2014-15 dated 23.03.2022 on the ground that the addition of Rs.1,15,47,555/- was paid to sundry creditors, cannot be made in the assessment year 2014-15 since the assessee offered the same for the assessment year 2015-16 and this ground of appeal raised to this effect remains un- adjudicated. Assessee by : Shri Hari Krishan Revenue by : Shri M. G. Jasnani Date of hearing : 01.09.2023 Date of pronouncement : 08.09.2023 MA No.213/PUN/2022 2 2. We had carefully gone through the averments made in the Miscellaneous Petition and heard at length the Authorized Representative of the petitioner. On mere reading of the averments made in the Miscellaneous Petition, it would be clear that the assessee had only made attempt to re-argue the matter in the guise of rectification application, which is not permissible in the proceedings u/s 254(2) of the Act. 3. As regards the addition on account of sundry creditors of Rs.1,15,47,555/-, the fact that the assessee itself had offered to tax in the subsequent assessment year has no bearing on the issues in view of the well settled principle of law that a particular amount of income is to be taxed in the right assessment year. The submission of the petitioner that Assessing Officer gave finding to reverse the amount offered to tax in the subsequent assessment year, cannot be accepted in view of the well settled position of law that the Tribunal cannot travel beyond the assessment year before it. Therefore, the contention of the petitioner on this issue is also dismissed. Further, we also find that no ground of appeal was raised seeking this kind of relief as well as no argument was made during the course of hearing of appeal. Thus, the averments made in the Miscellaneous Petition are taken for the first time, which cannot be permitted in the MA No.213/PUN/2022 3 proceedings u/s 254(2) of the Act. Thus, the Miscellaneous Petition filed by the assessee is highly misconceived and devoid of any merits and, accordingly dismissed. 4. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 08 th day of September, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th September, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-4, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.