THE ACIT, 4(1), Indore V. Shri Raj Kumar Patel, Indore

MA 33/Ind/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6774 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE INSTANTLY SUBMITS; LD. REVENUE AGREES
• Assessee Lawyers: A.K.KHANDELWAL
• Section: 254(2)

Judgement Text

आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No.33/Ind/2023 (Arising out of I.T.A.No. ITA No.293/Ind/2017) Assessment Year: 2010-11 ACIT, 4(1), Indore. बनाम/ Vs. Shri Raj Kumar Patel, 12/8, New Palasia, Indore. (Revenue /Applicant) (Assessee / Respondent) PAN: ACCPP7174Q Assessee by Shri A.K.Khandelwal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.10.2023 Date of Pronouncement 06.10.023 आदेश / O R D E R Per B.M. Biyani, A.M.: This Misc. Application [‘”M/A”] u/s 254(2) of Income-tax Act, 1961 is filed by Revenue seeking recall of Order dated 24.09.2018 of ITAT, Indore Bench in ITA No. 293/Indore/2017 for assessment-year 2010-11 [“impugned order”]. 2. Ld. AR for assessee instantly submits and Ld. DR for revenue agrees that this is the 2 nd M/A filed by Revenue relatable to the same ITA No. ACIT,4(1),Indore. Vs. Shri Rajkumar Patel, Indore. MANo.33/Ind2023 – AY 2010-11 Page 2 of 2 293/Indore/2017 after dismissal of 1 st M/A No. 59/Indore/2019 vide order dated 30.11.2022. It further emerged that the 1 st M/A itself was dismissed on the ground of being time-barred having been filed by revenue after expiry of time-limit prescribed in section 254(2), then how this 2 nd M/A be within time and entertained? Ld. Representatives of both sides clearly agree that the present M/A is also time-barred and liable to be dismissed. In view of such consensus by parties, this M/A is dismissed. 3. Resultantly, this M/A is dismissed. Order pronounced in the open court on conclusion of hearing and subsequently reduced in writing on the same day Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 06.10.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore