PRABHAKAR MANJAJI THAKRE, BULDHANA V. PRINCIPOAL C.I.T.-1, Nagpur

MA 331/PUN/2022

AI Insights

The case involves a Miscellaneous Application by the assessee, Prabhakar Manjaji Thakre, against an order of the Income Tax Appellate Tribunal, Pune. The application sought to recall the Tribunal's earlier decision dated 01.04.2022, which pertained to the assessment year 2011-12. The assessee contended that the Tribunal had overlooked additional grounds of appeal and written submissions in its decision. However, the Tribunal, upon reviewing the records, confirmed that the additional grounds had been considered and decided upon in the original order. Consequently, the Tribunal dismissed the Miscellaneous Application, stating that it could not review its own orders under the powers conferred by section 254(2) of the Income Tax Act, 1961.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137464 (ITAT-PUNE)
• Duration Of Justice: 11 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.331/PUN/2022 (Arising out of ITA No.230/NAG/2016) िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Prabhakar Manjaji Thakre, (L/H Shri Yadav Prabhakar Thakare), Prop. Shriram Krushi Kendra, Somwar Peth, Sindhkhodraja, Dist. Buldana- 444203. PAN : AAMPT7873L Vs. PCIT-1, Nagpur. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in ITA No.230/PUN/2016 for the assessment year 2011-12 dated 01.04.2022 on the ground that the Tribunal had not considered the additional grounds of appeal as well as written submissions filed by the assessee. 2. When the matter was called on, none appeared on behalf of the assessee. Therefore, we proceed to dispose of the present Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 16.06.2023 Date of pronouncement : 12.07.2023 MA No.331/PUN/2022 2 Miscellaneous Petition on merits. The averments made in the present Miscellaneous Petition are that the additional grounds of appeal were not considered by the Tribunal, is not borne out of the record. On mere reading of para 10 of the impugned order, it would be reveal that the Tribunal had taken note of the additional grounds of appeal and decided the issue raised in additional grounds of appeal. Therefore, the present Miscellaneous Petition is nothing, but review of the Tribunal order. The Tribunal cannot review of its own order in exercise of the power conferred with it u/s 254(2) of the Income Tax Act, 1961. Thus, we do not find any merits in the present Miscellaneous Petition filed by the assessee. 3. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 12 th day of July, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 12 th July, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT-1, Nagpur. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.