Archana Anil Chechani, Jalna V. Assistant Commissioner of Income-Tax, Central Circle -1, Aurangabad

MA 397/PUN/2022

AI Insights

The case involves four assessees who filed miscellaneous applications seeking to recall a common order of the Tribunal that rejected their identical legal grounds challenging the validity of section 148/147 proceedings. The assessees argued that the proceedings should have been initiated under section 153C instead. The Tribunal, after hearing the arguments and reviewing the case files, decided that the initial order was correct and there was no mistake apparent on record, referencing the legal precedents set in ACIT vs. Saurashtra Kutch Stock Exchange Ltd. and CIT vs. Reliance Telecom Ltd.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137693 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2022
• Other Referred Cases: ACIT vs. Saurashtra Kutch Stock Exchange Ltd., [2008] 305 ITR 227 (SC), CIT vs. Reliance Telecom Ltd., [2021] 133 taxmann.com 41 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Sl. No. M.A.No. arising out of ITA No. Name of Appellant Name of Respondent Asst. Year 1. M.A.No.386/PUN./2022 Arising out of ITA.No.713/PUN./2021 Ujwala Nilesh Chechani, Plot No.343 K-517, Priyadarshani Colony, Sambhaji Nagar Road, Jalna- 431203. PAN: AGQPC2630N ACIT, Circle-1, Aurangabad. 2012- 13 2 M.A.No.397/PUN./2022 Arising out of ITA.No.714/PUN./2021 Archana Anil Chechani, Plot No.B-76, Near Balaji Mandir, Sambhaji Nagar, Jalna- 431203. PAN: AFSPC1874M ACIT, Circle-1, Aurangabad. 2012- 13 3 M.A.No.402/PUN./2022 arising out of ITA.No.715/PUN./2021 Anjali Atish Chechabni, Plot No.B-76, Near Balaji Mandir, Sambhaji Nagar, Jalna – 431 203 PAN AGOPC5108R ACIT, Circle-1, Aurangabad. 2012- 13 4. M.A.No.387/PUN./2022 Arising out of ITA.No.716/PUN/2021 Mrs. Ramkanwar S. Chechani, Plot No.343 K-517, Priyadarshani Colony, Sambhaji Nagar Road, Jalna- 431203. PAN: ADYPC2436R ACIT, Circle-1, Aurangabad. 2012- 13 Assessees by : Shri Harshit Kabra Revenue by : Shri M.G. Jasnani 2 MA.Nos.386, 397, 402 & 387 /PUN./2022 आदेश / ORDER PER SATNEER SINGH GODARA, JM : This four assessees’ as many miscellaneous application nos.386, 397, 387 & 402/PUN./2022 in ITA.Nos.713, 714, 716 & ITA.No.715/PUN./2021 respectively; filed u/s. 254(2) of the Income Tax Act, 1961 [in short “the Act”], seek to recall tribunal’s common order dated 31.05.2022, rejecting their identical legal ground challenging validity of sec.148/147 proceedings. Heard both the parties. Case files perused. 2. Learned counsel’s case reiterates the assessees’ pleadings throughout that both the lower authorities ought to have initiated sec.153C action than section 148/147 reopening proceedings. He could hardly dispute that the search herein is dated 02.05.2013 and there is no indication about the alleged incriminating material belonging to any of these three assessees’ so as to trigger section 153C proceedings. I, therefore, hold that the tribunal’s order rejecting the assessees’ corresponding grounds challenging validity of sec.148/147 proceedings is not an apparent mistake on record since based on detailed legal adjudication in para-4 which could attract Date of hearing : 21.04.2023 Date of pronouncement : 26.04.2023 3 MA.Nos.386, 397, 402 & 387 /PUN./2022 applicability of sec.254(2) rectification proceedings in light of ACIT vs. Saurashtra Kutch Stock Exchange Ltd., [2008] 305 ITR 227 (SC) and CIT vs. Reliance Telecom Ltd., [2021] 133 taxmann.com 41 (SC). Ordered accordingly. 3. These four assessees’ as many miscellaneous applications are rejected accordingly. A copy of this common order be placed in the respective case files. Order pronounced in the open court on this the 26 th day of April, 2023. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Pune; Dated : 26 th April, 2023. VBP Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-12, Pune. 4. The Pr. CIT (Central), Nagpur. 5. DR, ITAT, “SMC” Bench, Pune. 6. Guard File. BY ORDER // True Copy // Senior Private Secretary ITAT, Pune.