Netra A. Shete, Kolhapur V. Joint Commisioner of Income-tax,

MA 31/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3710 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-11-2015
• Assessment Year: misc
• Appeal Filed On: 27-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . /MA NO. 31 /PN/ 20 1 5 ARISING OUT OF ITA NO. 1817 /PN/ 20 0 5 BLOCK ASSESSMENT PERIOD : 19 8 9 - 9 0 TO 1999 - 2000 NETRA A. SHETE, 1110, E WARD, SHAHUPURI, KOLHAPUR APPLICANT VS. THE JT. COMMISSIONER OF INCOME - TAX, SPECIAL RANGE 1, PUNE RES PONDENT APPLICANT BY : NONE RESPONDENT BY : SHRI HITENDRA NINAWE / DATE OF HEARING : 06 . 11 .2015 / DATE OF PRONOUNCEMENT: 27 . 1 1 .2015 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. 1817 /PN/20 0 5 FOR THE BLOCK PERIOD 19 8 9 - 9 0 TO 1999 - 200 0 , DATED 11 .0 9 .20 07 . 2. DESPITE SERVICE OF NOTICE, NONE APPEARED ON BEHALF OF THE APPLICANT , NOR ANY APPLICATION WAS MOVED FOR ADJOURNME NT . FROM THE PERUSAL OF THE RECORD, WE FIND THAT THE ORDER OF TRIBUNAL WAS PASSED ON 11 .0 9 .2007. THE PRESENT MISCELLANEOUS APPLICATION WAS FILED BY THE APPLICANT ON 27 .0 9 .2012 I.E. AFTER DELAY OF 1 4 MONTHS AND 16 DAYS. UNDER THE PROVISIONS OF THE INCOME - TAX ACT, MISCELLANEOUS APPLICATION 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 2 M A NO. 31 /PN/20 1 5 ARISING O UT OF ITA NO. 1817 /PN/ 20 0 5 UNDER SUB - SECTION (1) AND SHALL MA KE SUCH AMENDMENT , IF THE MISTAKE 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 RECTI FYING 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 1 4 MONTHS AND 16 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/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / 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), KOLHAPUR ; 4. / THE CIT - KOLHAPUR ; 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE