Jhamtani Jairam Ramchand, Pune V. Assistant Commissioner of Income-tax, Circle - 8, Pune

MA 40/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2303 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAMRAT RAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 40 /P U N/201 8 ARISING OUT OF ITA NO. 1346 /P U N/201 4 ASSESSMENT YEAR : 20 09 - 10 SHRI JAIRAM RAMCHAND JHAMTANI JHAMTANI IRON TRADING, S.NO.11/2/7, NEAR ROYAL WORLD SCHOOL, BEHIND JHAMTANI IMPRESSIONS, PIMPRI, PUNE 4110 17 . APPLICANT PAN:AAYPJ2708E VS. THE ASST . COMMISSIONER OF INCOME TAX, CIRCLE 8 , PUNE . RESPONDENT APPLICANT BY : NONE RESPONDENT BY : SHRI SAMRAT RAI / DATE OF HEARING : 2 1 . 0 6 .201 9 / DATE OF PRONOUNCEMENT: 2 6 . 0 6 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT AGAINST THE ORDER OF TRIBUNAL, DATED 31 . 1 0.201 7 . 2. THE APPLICANT HAD BEEN SEEKING TIME ON DIFFERENT DATES OF HEARING BUT ON THE APPOINTED DATE OF HEARING, NONE APPEARED ON BEHALF OF APPLICANT. 3. FROM THE PERUSAL OF RECORD, WE FIND THAT ORDER OF TRIBUNAL WAS PASSED ON 31.10.2017. FURTHER MI SCELLANEOUS APPLICATION HAS BEEN FILED ON 02.05.2018. THE 2 M A NO. 40 /P U N/201 8 PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED AFTER DELAY OF 2 DAYS. THE PROVISIONS OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 HAVE BEEN AMENDED AND THE REQUIREMENT IS NOW TO FILE MISCELLANE OUS APPLICATION WITHIN 180 DAYS FROM THE DATE OF ORDER OF TRIBUNAL. CONSEQUENTLY, MISCELLANEOUS APPLICATION FILED IS AFTER THE DELAY AND IS NOT MAINTAINABLE. IN THIS REGARD, WE RELY ON THE RATIO LAID DOWN BY TRIBUNAL IN THE CASE OF ITO VS. M/S. MAHARASHT RA PULSE MILL IN MA NO.69/PUN/2018, ARISING OUT OF ITA NO.2403/PUN/2012, RELATING TO ASSESSMENT YEAR 2007 - 08, ORDER DATED 12.03.2019. 4. FURTHER, THE OTHER BENCHES OF TRIBUNAL HAVE ALSO HELD SIMILAR VIEW WITH SPECIAL REFERENCE TO THE BANGALORE BENCH OF TR IBUNAL IN M/S. ALTENCALSOFT LABS (INDIA) PVT. LTD. VS. DCIT IN MP NO.69/BANG/2018 IN IT(TP)A NO.403/BANG/2017, RELATING TO ASSESSMENT YEAR 2012 - 13, ORDER DATED 12.10.2018 WHICH HAD CONSIDERED THE DECISION OF THE HONBLE HIGH COURT OF GUJARAT IN PETERPLAST SYNTHETICS (P.) LTD. VS. ACIT REPORTED IN 364 ITR 16 (GUJ). IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES, THE MISCELLANEOUS APPLICATION FILED AFTER DELAY OF PERIOD PRESCRIBED IS NOT MAINTAINABLE, HENCE THE SAME IS DISMISSED. 5 . IN THE RESULT , MISCELLANEOUS APPLICATION OF APPLICANT IS DISMISSED. ORDER PRONOUNCED ON THIS 26 TH DAY OF JUNE , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBE R / JUDICIAL MEMBER / PUNE ; DATED : 26 TH JUNE , 201 9 . GCVSR 3 M A NO. 40 /P U N/201 8 / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - V, PUNE ; 4. THE CIT - V, PUNE ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE. / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE