Income Tax Officer, Ward-6(1), Pune V. Joshirao Engineering , Pune

MA 274/PUN/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2097 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 05-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; TDS
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.274/PUN/2023 (Arising out of ITA No.406/PUN/2021) िनधाᭅरण वषᭅ / Assessment Year : 2018-19 ITO, Ward-6(1), Pune. Vs. Joshirao Engineering, 39/1A-39/2/1, Vadgaon Budruk, Opp. Indian Home Pipe Co., Sinhagad Road, Pune- 411051. PAN : AAFFJ3344M Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This Miscellaneous Application u/s 254(2) is filed on 06-10-2023 by the Revenue, seeking rectification of the order dated 19.09.2022 passed by this Tribunal in ITA No.406/PUN/2021 for assessment year 2018-19. 2. We find that the impugned order was passed by the Tribunal on 19.09.2022 and the aggrieved party i.e. revenue should have filed Revenue by : Shri Arvind Desai Assessee by : None Date of hearing : 19.04.2024 Date of pronouncement : 29.05.2024 MA No.274/PUN/2023 2 the Miscellaneous Application on or before 31-03-2023 i.e. within six months from the end of the month in which the Tribunal order is passed. But in delay condonation application it was claimed by the revenue that the impugned Tribunal order was received on 17-02-2023, therefore the aggrieved party i.e. Revenue should have filed the Miscellaneous Application on or before 31.08.2023. But we find that the Miscellaneous Application was filed on 06.10.2023, which is clearly barred by period of limitation. It is worthwhile to mention here that in the absence of any specific provision u/s 254(2), to condone the delay in filing of Miscellaneous Application, the delay cannot be condoned. In the circumstances, the present Miscellaneous Application filed by the Revenue is dismissed. 3. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced in the open Court on 29 th day of May, 2024. Sd/- Sd/- (INTURI RAMA RAO) (VINAY BHAMORE) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 29 th May, 2024. Sujeet MA No.274/PUN/2023 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT (TDS), Pune. 4. The Respective CIT(A). 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.