SAMRUDHA SANTOSH LOMTE, Aurangabad V. INCOME TAX OFFICER Ward-2(3), Aurangabad, Aurangabad

MA 218/PUN/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9473 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-12-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRASHANT GHUMARE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.218/PUN/2023 (Arising out of ITA No.209/PUN/2023) िनधाᭅरण वषᭅ / Assessment Year: 2009-10 Samrudha Santosh Lomte, Shiv-Radha, Plot No.6, Gadiya Garden Near Apex Hospital, Old Baijipura, Behind Mahesh Nagar, Aurangabad- 431001. PAN : AACPL8825E Vs. ITO, Ward-2(3), Aurangabad. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking the recall of the order passed by this Tribunal in ITA No.209/PUN/2023 for the assessment year 2009-10 dated 23.03.2023 on the ground that the appellant could not attend the hearing of the original appeal on 27.03.2023, as he was unaware of listing of the matter. However, during the course of hearing of the present Miscellaneous Application, the ld. AR was unable to reply to the query of the Bench, as to why he could not go through the Assessee by : Shri Prashant Ghumare Revenue by : Shri Ramnath P. Murkunde Date of hearing : 15.12.2023 Date of pronouncement : 19.12.2023 MA No.218/PUN/2023 2 portal of ITAT to find out as to the next date of hearing, since the order sheet entries were posted/uploaded on the portal of ITAT on day to day basis. Further, I find that the Tribunal had dismissed the appeal filed by the assessee in limine as the appellant had not offered any explanation in respect of delay for the period from August, 2018 to March, 2020. Dismissing the appeal on the ground of delay does not constitute a mistake apparent from the record. Therefore, I do not find any merits in the present Miscellaneous Application, hence dismissed. 2. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 19 th day of December, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 19 th December, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.