Kishor Shankar Garve, Pune V. Deputy Commissioner of Income-tax, Circle - 8, Pune

MA 234/PUN/2022

AI Insights

The case involves Shri Kishor Shankar Garve, the appellant, who filed two Miscellaneous Applications seeking rectification of the Tribunal's earlier decision regarding his income tax assessments for the years 2011-12 and 2012-13. The appellant argued that the Tribunal had failed to consider multiple contentions and judicial precedents during the original hearings. However, the Tribunal, upon reviewing the applications, concluded that all relevant contentions and precedents had indeed been considered, and the non-mentioning of these in the order did not constitute a mistake apparent from the record. Consequently, the Tribunal dismissed the applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133000 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER विविध आिेदन सं. / MA Nos. 234 & 235/PUN/2022 (Arising out of ITA Nos. 1869 & 2286/PUN/2017) वनधधारण िर्ा / Assessment Years : 2011-12 & 2012-13 Shri Kishor Shankar Garve, Garve Building, Navi Sangvi, Pune – 411027 PAN : AAVPG2791H .......अपीलार्थी / Appellant बनाम / V/s. DCIT, Circle – 8, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri V.L. Jain Revenue by : Shri Suhas Kulkarni सुनवाई की तारीख / Date of Hearing : 03-02-2023 घोषणा की तारीख / Date of Pronouncement : 07-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By these two Miscellaneous Applications the assessee seeks to rectify the mistake passed by this Tribunal in ITA Nos. 1869 & 2286/PUN/2017 for assessment years 2011-12 and 2012-13. 2. On perusal of both the Miscellaneous Applications, we note that the assessee contended the Tribunal failed to consider the multiple contentions and failed to take notice of the numerous judicial precedents, is a mistake apparent from the record. The ld. AR, Shri V.L. Jain 2 MA Nos. 234 & 235/PUN/2022, A.Ys. 2011-12 & 2012-13 vehemently argued that the Tribunal neither consider the contentions nor deals with the judicial precedents cited which is a blatant mistake upon the ITAT. The contention of ld. AR is that this Tribunal did not consider the various contentions raised and case laws relied upon by him during the course of hearing of the main appeals. On perusal of order of this Tribunal, we note that all the contentions and principles laid down through judicial pronouncements were taken into consideration which resulted in giving finding against the assessee. We note that the non-mentioning of various contentions and judicial pronouncements cannot be gain said that constitute a mistake apparent from the record. Further, we note that the object of power conferred on the Tribunal u/s. 254(2) of the Act is to rectify mistake apparent on record and unless there are manifest error which is obvious, clear and self-evident the Tribunal cannot recall its order, therefore, in our opinion, non-mentioning of various contentions and judicial case laws is not a mistake apparent from the record, thus, we find that the assessee failed to point out any mistake apparent from the record to rectify the order dated 05-07-2022 in ITA Nos. 1869 & 2286/PUN/2017 for A.Ys. 2011-12 and 2012-13. Therefore, the Miscellaneous Applications filed by the assessee fail and are dismissed. 3. In the result, both the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 07 th February, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 07 th February, 2023. रधव 3 MA Nos. 234 & 235/PUN/2022, A.Ys. 2011-12 & 2012-13 आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Pune. 4. The Pr. CIT-2, Pune. 5. धवभागीय प्रधतधनधि, आयकर अपीलीय अधिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशानुसार / BY ORDER, वररष्ठ धनजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune