Ashok Vijaykumar Kotecha, Jalgaon V. Assistant Commissioner of Income-tax, Nashik

MA 366/PUN/2022

AI Insights

The case involves Ashok Vijaykumar Kotecha, the appellant, who filed Miscellaneous Applications seeking to recall an order of the Tribunal concerning the assessment years 2006-07 and 2007-08. The applications contested the Tribunal's earlier findings that the assessee did not object to the transfer of jurisdiction from Jalgaon to Nashik during the assessment proceedings and that the business premises of the assessee and M/s. Mahavir Civil Engineering and Services Pvt. Ltd. were the same. The Tribunal, referencing the decision in Pannalal Binjraj vs. Union of India, rejected the applications, stating that the proceedings under section 127 of the Income Tax Act are independent of the assessment proceedings and that the assessee had participated in the assessment proceedings without challenging the jurisdiction at that time.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137470 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-04-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 21-11-2022
• Other Referred Cases: Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. Nos.366 & 367/PUN/2022 (Arising out of ITA Nos.1492 & 1493/PUN/2015) िनधाᭅरण वषᭅ / Assessment Years : 2006-07 & 2007-08 Ashok Vijaykumar Kotecha, 4, Teacher’s Colony, Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Vs. ACIT, Central Circle-1, Nashik. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: These are the Miscellaneous Applications filed by the assessee seeking the recall of order passed by this Tribunal in ITA Nos.1492 & 1493/PUN/2015 for A.Ys. 2006-07 & 2007-08 dated 27.04.2022 on the ground that (i) the Tribunal recorded the incorrect finding that the assessee had not objected the transfer of jurisdiction from Jalgaon to Nashik u/s 127 of the Income Tax Act, 1961 (‘the Act’) Assessee by : Adjournment application rejected Revenue by : Shri Ganesh B. Budruk Date of hearing : 21.04.2023 Date of pronouncement : 25.04.2023 MA Nos.366 & 367/PUN/2022 2 during the course of assessment proceedings and (ii) the business premises of the assessee as well as M/s. Mahavir Civil Engineering and Services Pvt. Ltd. is one and same is not borne out of material on record. 2. We had carefully gone through the averments made in the Miscellaneous Petitions and we find that as regards to the transfer of jurisdiction u/s 127, the Tribunal had recorded a categorical finding that the proceedings u/s 127 are independent of the assessment proceedings and further proceeded to hold that having participated in the assessment proceedings, the assessee cannot be allowed to challenge the jurisdiction of the Assessing Officer placing reliance on the decision of the Constitution Bench of the Hon’ble Supreme Court in the case of Pannalal Binjraj vs. Union of India, 31 ITR 565 (SC). In our considered opinion, the petitioner had failed to discern the ratio of the decision rendered by this Tribunal. On this count, the Miscellaneous Applications is misconceived. 3. As regards to the finding of the Tribunal that the business premises of the assessee as well as M/s. Mahavir Civil Engineering and Services Pvt. Ltd. is one and same, this finding is based on material on record, which shows that the business premises of the MA Nos.366 & 367/PUN/2022 3 assessee and M/s. Mahavir Civil Engineering and Services Pvt. Ltd. is one and same. However, it was not even argued during the course of hearing of appeal that the business premises of the assessee and M/s. Mahavir Civil Engineering and Services Pvt. Ltd. are different. Thus, the averments made in the Miscellaneous Petitions are devoid of merit and highly misconceived. 4. In the result, both the Miscellaneous Applications filed by the assessee stands dismissed. Order pronounced on this 25 th day of April, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 25 th April, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-12, Pune. 4. The CIT, Central, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.