NIKHILCHANDRA NAMDEORAO TAWADE, NASHIK V. ITO, WARD 2(4), NASHIK

MA 412/PUN/2022

AI Insights

This case involves a Miscellaneous Application filed by Nikhilchandra Namdeorao Tawade against an order of the Income Tax Appellate Tribunal (ITAT) in a previous appeal (ITA No.46/PUN/2020) for the assessment year 2011-12. The application was based on the grounds that a submission made by the assessee was not considered by the ITAT in their earlier decision. The assessee's representative argued that the submission was sent via courier and received by the ITAT after the hearing date. The ITAT dismissed the application, stating that the submission was not part of the records during the hearing, and thus, the decision was made based on the available documents at that time.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134418 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-07-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 13-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANUPAM J BEDMUTHA

Judgement Text

आयकर अपीलीय अिधकरण ” ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.412/PUN/2022 (arising out of ITA No.46/PUN/2020) िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Nikhilchandra Namdeorao Tawade, Plot No.1/C, Allakh Niranjan, Boys Town Road, Near Bramhan Samaj Karyalaya, College road, Nasik – 422002. PAN: ADWPT 1037 H V s The Income Tax Officer, Ward-2(4), Nashik. Appellant / Assessee Respondent / Revenue Assessee by Shri Anupam J Bedmutha – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 21/07/2023 Date of pronouncement 02/08/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is a Miscellaneous Application filed by Mr.Nikhilchandra Namdeorao Tawade against the order of ITAT in ITA No.46/PUN/2020 for A.Y.2011-12. The ld.Authorised Representative(ld.AR) of the Assessee submitted that assessee had sent by courier on 08.06.2022 submission to the ITAT. The said courier was received by ITAT on 14.06.2022 at 4.59pm. M.A. No.412/PUN/2022 Nikhilchandra Namdeorao Tawade [A] 2 The ld.AR further submitted that ITAT failed to consider the said submission of the assessee, hence, requested to recall the order of the ITAT in ITA No.46/PUN/2020. Findings & Analysis : 2. Heard both the parties and perused the records. It is observed that ITAT in the case of Nikhilchandra Namdeorao Tawade in ITA No.46/PUN/2020, heard the case on 13.06.2022. On 13.06.2022, none appeared for the assessee. Based on the records, we heard the ld.Departmental Representative(ld.DR) for the Revenue perused the records available on 13.06.2022. It is observed that on 13.06.2022, there was no written submission of the assessee before the ITAT as assessee himself as admitted that written submission was delivered by courier, on 14.06.2022, at 4.59pm, thus, on the day of hearing, there was no written submission filed by the assessee on records of the ITAT. ITAT passed the order in ITA No.46/PUN/2020 based on the documents available on record on the date of hearing i.e. 13.06.2022. In these facts and circumstances, we find no merit in the Miscellaneous Application filed by the assessee, therefore, the Miscellaneous Application is dismissed. M.A. No.412/PUN/2022 Nikhilchandra Namdeorao Tawade [A] 3 3. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on 2 nd August, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 2 nd Aug, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.