RAVINDRA PURUSHOTTAM BIROLE(HUF), PUNE V. ITO WARD-5(5), PUNE

MA 376/PUN/2022

AI Insights

The case involves a Miscellaneous Application by Ravindra Purushottam Birole (HUF) seeking recall of an earlier ITAT order concerning ITA Nos. 2013 & 2014/PUN/2019. The application argued that the ITAT had not considered the assessee's arguments about deposits made from earlier cash withdrawals. However, the ITAT found that the assessee did not provide sufficient evidence, such as a cash book, to support this claim. Additionally, the application contested the ITAT's reference to a previous case (Ashwini Ravindra Birole) in their decision, which the ITAT clarified was merely a reference and did not influence their ruling.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137975 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2022
• Other Referred Cases: Ashwini Ravindra Birole in ITA Nos. 2015 & 2016/PUN/2019 for AY 2015-16
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER MA No.376/PUN/2022 (Arising out of ITA No.2014/PUN/2019) (A.Y. 2010-11) Ravindra Purushottam Birole (HUF), 2055, Sadashiv Peth, Anant Residency, 1 st Floor, Tilak Road, Pune. PAN: AADHB 8563 J vs ITO, Ward-5(5), Pune. Applicant Respondent Assessee by : Shri Suhas Bora, AR Revenue by : Shri M.G. Jasnani, DR Date of hearing : 21/04/2023 Date of pronouncement : 10/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: This Misc. Application filed by the assessee-Ravindra Purushottam Birole (HUF) u/s. 254(2) for seeking recall of the order of ITAT in ITA Nos. 2013 & 2014/PUN/2019, dated 17/10/2022. 2. We have heard both the parties and perused the record. It has been contended in the instant application that ITAT has not considered the argument of the assessee with regard to deposits made out of its earlier cash withdrawals. However, the assessee has failed to establish that the cash deposits were made out of its earlier cash withdrawals. Merely filing of bank statement MA No.376/PUN/2022 Ravindra Purushottam Birole (HUF) 2 and in the absence of cash book and other supporting documents, would not support the contention of the assessee. The issue has been discussed elaborately by the ITAT in its order. Therefore, we do not find merit in the Misc. Application filed by the assessee on this issue. 3. In this application, the assessee has raised another issue that ITAT has referred to its own order in the case of Ashwini Ravindra Birole in ITA Nos. 2015 & 2016/PUN/ 2019 for AY 2015-16, however, we do not find merit in the contention of the ld.AR because the ITAT in the case of assessee has merely made a reference to the order of ITAT in Ashwini Ravindra Birole (supra). This reference has been made in para 7.1 whereas in para 7, the ITAT has already upheld the addition made by the AO. As the ITAT had upheld the addition made by the AO and then made a reference to the decision in the case of Ashwini Ravindra Birole (supra). However, no inference has been drawn from the decision of Ashwini Ravindra Birole (supra), therefore this Misc. Application filed by the assessee on this issue is also dismissed. 4. In the result, the Misc. Application of the assessee is dismissed. Order pronounced in open Court on 10 th May, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 10 th May, 2023 MA No.376/PUN/2022 Ravindra Purushottam Birole (HUF) 3 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, “B” Bench Pune. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.