Sandhu Roadlines Pvt.Ltd, Pune V. Income-tax Officer, Ward - 10(2), Pune

MA 228/PUN/2022

AI Insights

The case involves Sandhu Roadlines Pvt. Ltd., which filed a miscellaneous application seeking to recall an earlier tribunal order concerning the assessment year 2013-14. The application was based on claims of typographical errors in the adjudication of specific grounds related to expense disallowances. The tribunal had previously confirmed a 5% disallowance on total expenses and had addressed similar issues in a preceding assessment year. The assessee argued for a similar relief as granted in the previous year, citing a typographical mistake in the tribunal's earlier order. However, the tribunal found no merit in the application, affirming the original decision and dismissing the recall request.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137040 (ITAT-PUNE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-09-2022
• Other Referred Cases: ITA.No.1153/Pun./2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NILESH MACHINDAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.228/PUN./2022 Arising out of ITA.No.2847/PUN./2017 - Assessment Year 2013-14 Sandhu Roadlines Pvt. Ltd., H.O. D-1 (B-Wing) 1 st Floor, Ghanwat Plaza, Chakan- Talegaon Road, Pune. PIN – 410 501 PAN AALCS1536m vs. The Income Tax Officer, Ward – 10 (2), Pune. (Applicant) (Respondent) For Assessee : Shri Nilesh Machindar For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 06.01.2023 Date of Pronouncement : 06.01.2023 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s miscellaneous applications filed u/s.254(2) of the Income Tax Act, 1961 [in short “the Act”] seeks to recall tribunal’s order dated 12.05.2022 passed in its main appeal ITA.No.2847/PUN./2017. Heard both the parties. Case file perused. 2. Mr. Machindar invited our attention to the assessee’s pleadings in its miscellaneous application dated 06.09.2022 and submitted that there is a typographical error in adjudication of ground nos.2 and 4 together whereas both the grounds had been argued separately. He submitted that on ground no.2 the tribunal confirmed 5% of total expenses. 2 MA.No.228/PUN./2022 in ITA.No.2847/PUN./2017 Sandhu Roadlines Pvt. Ltd., Pune. 2.1. With respect to ground no.4 it was submitted by the learned counsel that the tribunal has already given full relief against the disallowance in similar expenses in assessee’s own case in preceding assessment year 2011-12 in ITA.No.1153/Pun./2015 dated 24.05.2018 and copy of order placed on record at pages 51-52 of the paper book. He pleaded that ground no.4 was also finally heard and adjudicated relying on the decision of coordinate benches of the tribunal. He, therefore, submitted that that similar relief be allowed to the assessee on ground no.4 for the impugned assessment year 2013-14 and since there was a typographical mistake apparent on record, it is well within the jurisdiction of the tribunal to recall the order of the tribunal dated 12.05.2022 to meet the ends of justice. 3. Learned DR on the other hand relied on the order of the tribunal. 4. We have heard the rival submissions and perused the case file. We note that there is hardly any merit in assessee’s submissions once our impugned order has affirmed the learned lower authorities action making various disallowances, only to the extent of 5% under all heads, involving varying sums. Our discussion in para-4 in issue has already taken care of assessee’s all grounds. We see no apparent mistake in our order so as to exercise sec.254(2) jurisdiction. Rejected accordingly. 5. This assessee’s miscellaneous application is dismissed. Ordered accordingly. 3 MA.No.228/PUN./2022 in ITA.No.2847/PUN./2017 Sandhu Roadlines Pvt. Ltd., Pune. Order pronounced in the open Court on 06.01.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 06 th January, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.