Shri. Ravindra Joma Bhagat, Raigad V. Income-tax Officer, Ward - 1, Panvel

MA 398/PUN/2022

AI Insights

The case involves Shri Ravindra Joma Bhagat, the appellant, who sought to recall an order dated 14-07-2022 concerning ITA No.1665/PUN/2018 for the assessment year 2010-11. The appellant had filed an adjournment letter dated 18-04-2022, citing the unavailability of the Tax Counsel as the reason for the delay in filing the Miscellaneous Application. The Departmental Representative, Shri Ganesh B. Budruk, opposed the application, highlighting the unreasonableness of the 2172-day delay. The Tribunal, not satisfied with the appellant's explanation for the delay, dismissed the Miscellaneous Application, stating that the order rejecting the delay condonation was not a mistake apparent on record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132869 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 27-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.398/PUN/2022 (Arising out of ITA No.1665/PUN/2018) धनिाारण िर्ा / Assessment Year : 2010-11 Shri Ravindra Joma Bhagat, Mauli Chhaya, Plot No. 9, Road No. 6, Sector-19, New Panvel, Raigad PAN : ACQPB9592E .......अपीलार्थी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 1, Panvel ......प्रत्यर्थी / Respondent Assessee by : N ON E Revenue by : Shri Ganesh B. Budruk सुनवाई की तारीख / Date of Hearing : 21-04-2023 घोषणा की तारीख / Date of Pronouncement : 24-04-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee seeks to recall the order dated 14-07-2022 passed by this Tribunal in ITA No.1665/PUN/2018 for assessment year 2010-11. 2. An adjournment letter dated 18-04-2022 filed seeking to adjourn the Miscellaneous Application on the ground that the Tax Counsel was out of town. The ld. DR, Shri Ganesh B. Budruk submits that this Tribunal rejected the delay condonation petition stating the reasons explained by 2 MA No. 398/PUN/2022, A.Y. 2010-11 the assessee for delay of 2172 days are not reasonable and prayed to dismiss the Miscellaneous Application filed by the assessee. We note that this Tribunal did not satisfy with the reasons explained by the assessee for the delay of 2172 days. The assessee failed to point out any mistake apparent on record in the impugned order through this Miscellaneous Application, in our opinion, the order rejecting delay condonation petition is not a mistake apparent on record and therefore, the Miscellaneous Application filed by the assessee is misconceived. Thus, the adjournment letter dated 18-04-2022 is rejected and Miscellaneous Application filed by the assessee is dismissed. 3. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 24 th April, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 24 th April, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-1, Thane 4. The CIT-II, Thane 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune