Khalid Kasam Sayeed, Pune V. Assistant Commisioner of Income-tax,

MA 29/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3708 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2015
• Assessment Year: misc
• Appeal Filed On: 09-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K SINGH
• Keywords: Block assessment

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE , BEFORE MS. SUSHMA CHOWLA, J UDICIAL M EMBER . /MA NO. 29 /PN/ 20 1 5 ARISING OUT OF ITA NO. 948 /PN/ 20 04 BLOCK ASSESSMENT PERIOD : 1991 - 92 TO 200 1 - 0 2 SHRI KHALID KASAM SAYEED, R/AT ZUBELLA, V ILLEY, S.NO.230, B/3, SANJAY PARK, VIMAN NAGAR, LOHEGAON, PUNE 411032 APPLICANT PAN: AVTPS5212J VS. THE ASST. COMMISSIONER OF INCOME - TA X, CENTRAL CIRCLE 1 (1) , PUNE RESPONDENT APPLICANT BY : NONE RESPONDENT BY : SHRI S.K. SINGH / DATE OF HEARING : 06 . 11 .2015 / DATE OF PRONOUNCEMENT: 27 . 1 1 .2015 / ORDER PER SUSHMA CHOWLA , JM : THE APPLICANT HAS MOVED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL IN ITA NO. 948 /PN/20 04 FOR THE BLOCK PERIOD 1991 - 92 TO 2001 - 02 , DATED 2 2 .0 1 .20 07 . 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE APPLICANT , NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT . FROM THE PERUSAL OF THE RECORD, WE FIND THAT THE ORDER OF TRIBUNAL WAS PA SSED ON 22.01.2007. THE PRESENT MISCELLANEOUS APPLICATION WAS FILED BY THE APPLICANT ON 09.03.2012 I.E. AFTER DELAY OF 13 MONTHS AND 8 DAYS. THE APPLICANT HAS FILE D CONDONATION APPLICATION. UNDER THE PROVISIONS OF THE 2 M A NO. 29 /PN/20 1 5 ARISING O UT OF ITA NO. 948 /PN/ 20 04 INCOME - TAX ACT, MISCELLANEOUS APPLI CATION FILED BY THE AP PLICANT , THE TRIBUNAL MAY, AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF ORDER, WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1) AND SHALL MAKE SUCH AMENDMENT , IF THE MIS TAKE IS BROUGHT TO ITS NOTICE BY THE APPLICANT OR THE ASSESSING OFFICER. THE SAID PROVISIONS ARE LAID DOWN IN SECTION 254(2) OF THE ACT. IN VIEW OF CLEAR - CUT PROVISIONS OF THE ACT, WHEREIN PERIOD OF EXERCISE OF POWER OF RECTIFYING THE MISTAKE IS PROVIDED TO BE WITHIN FOUR YEARS FROM THE DATE OF ORDER, IT IS IMPLIED THAT THE APPLICATION FOR RECTIFICATION SHOULD BE FILED WITHIN THAT PERIOD OF FOUR YEARS FROM THE DATE OF ORDER. HOWEVER, THE PRESENT MISCELLANEOUS APPLICATION WAS FILED AFTER DELAY OF 13 MONTH S AND 8 DAYS. WE FIND NO MERIT IN THE PRESENT MISCELLANEOUS APPLICATION MOVED BY THE APPLICANT BEING TIME BARRED AND THE SAME IS DISMISSED. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE APPLICANT IS DISMISSED . ORDER P RONOUNCED ON THIS THE 27 TH DAY OF NOVEM BER , 201 5 . SD/ - SD/ - ( SUSHMA CHOWLA ) / JUDICIAL MEMBER / PUNE ; DATED : 27 TH NOVEM BER , 2015 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APP LICANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - I , PUNE; 4. / THE CIT (CENTRAL) , PUNE ; 5. , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE