Rajendra Sonu Bhangale, Jalgaon V. Income Tax Officer, Ward-1(5), Jalgaon, Jalgaon

MA 234/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4614 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 28 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: 2011-2012
• Appeal Filed On: 20-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HARI KRISHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.234/PUN/2023 (Arising out of ITA No.646/PUN/2023) िनधाᭅरण वषᭅ / Assessment Year: 2011-12 Rajendra Sonu Bhangale, Plot No.12, Gat No.76, Kolhe Nagar, Behind Govt. Polytechnic, Jalgaon. PAN : AHXPB3546N Vs. ITO, Ward-1(5), Jalgaon. 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.646/PUN/2023 for the assessment year 2011-12 dated 02.08.2023. 2. It is submitted that the Tribunal had disposed of the appeal of the assessee and restored the matter to the file of the National Faceless Appeal Centre [‘NFAC’] for fresh adjudication. The Tribunal did not dispose of the additional grounds of appeal as raised by the assessee in the original appeal. Assessee by : Shri Hari Krishan Revenue by : Shri Ramnath P. Murkunde Date of hearing : 15.12.2023 Date of pronouncement : 19.12.2023 MA No.234/PUN/2023 2 3. On mere perusal of para 6 of the impugned order passed by this Tribunal (supra), it would reveal that the Tribunal had restored the matter to the NFAC for the reason of non-speaking order passed by the NFAC. When the matter was set-aside to the file of the NFAC for de novo disposal of the appeal in accordance with law, the question of adjudication of other grounds/additional grounds of appeal does not arise. Therefore, the present Miscellaneous Petition filed by the assessee stands dismissed. 4. 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.