Income-tax Officer, Ward - 13(2), Pune, Pune V. Madhuri Sunil Pandit, L/h of Late Sunil Y. Pandit, Pune

MA 299/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6957 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation
• 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.299/PUN/2023 (Arising out of ITA No.1812/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year : 2007-08 ITO, Ward-13(2), Pune. Vs. Madhuri Sunil Pandit, L/h of Late Sunil Y. Pandit, Flat No.9, Chaitanya Apartment, Kanchan Gali, Law College Road, Erandwane, Pune- 411004. PAN : AKVPP7099B Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: This Miscellaneous Application u/s 254(2) is filed on 16.11.2023 by the Revenue, seeking rectification of the order dated 31.01.2023 passed by this Tribunal in ITA No.1812/PUN/2019 for the assessment year 2007-08 2. We find that the impugned order was passed by the Tribunal on 31.01.2023 and the aggrieved party i.e. Revenue should have filed the application on or before 31.07.2023, i.e. within six months from the end of the month in which the Tribunal order is passed Revenue by : Shri Arvind Desai Assessee by : None Date of hearing : 19.04.2024 Date of pronouncement : 29.05.2024 MA No.299/PUN/2023 2 whereas in the present case, the Miscellaneous Application was filed on 16.11.2023, which is clearly barred by period of limitation. It is worthwhile to mention here that section 254 of the IT Act does not empower the Tribunal to condone the delay. Therefore 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 Miscellaneous Application filed by the Revenue stands dismissed. 3. In the result, the Miscellaneous Petition 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 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-3, Pune. 4. The Pr. CIT(A)-4, Pune. 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.