Adinath Ganpat Chavan, Pune V. Commissioner of Income-tax : 1,

MA 43/PUN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4147 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 23-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE NGH
• Assessee Lawyers: MILIND P TILWANKAR
• Keywords: Rectification of order

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE , , $ BEFORE MS. SUSHMA CHOWLA, JM AND SHRI PRADIP KUMAR KEDIA, AM %% . / MA NO.43/PN/2015 (ARISING OUT OF ITA NO.744/PN/2014) ASSESSMENT YEAR 2009-10 ADINATH GANPAT CHAVAN, SHOP NO.1, NEAR DHAYARI, POST OFFICE SINHAGAD ROAD, PUNE 411 041 PAN NO. AFOPC6112L . / APPLICANT V/S CIT - I, PUNE . / RESPONDENT / APPLICANT BY : SHRI MILIND P. TILWANKAR / RESPONDENT BY : S SHRI HITENDRA NINAWE NGH / ORDER PER PRADIP KUMAR KEDIA, AM : BY WAY OF PRESENT MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECTIFICATION OF MISTAKE ALLEGED TO HAVE BEEN CREPT IN THE ORDE R OF THE TRIBUNAL DATED 08-12-2015. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS QUES TIONED THE EXPARTE ORDER AND SIMULTANEOUSLY SOUGHT TO JUSTIFY NON- ATTENDANCE ON THE GROUND THAT THE AUTHORISED REPRESE NTATIVE COULD NOT ATTEND DUE TO ILLNESS OF HIS MOTHER. HE FURTHER SUBM ITTED THAT WRITTEN SUBMISSIONS DATED 04-12-2015 WERE NOT CONSIDERED. ! / DATE OF HEARING : 19.02.2016 ! / DATE OF PRONOUNCEMENT:24.02.2016 2 MA NO.43/PN/2015 3. WE NOTE THAT THE APPEAL HAS BEEN FILED AGAINST THE OR DER OF THE CIT PASSED U/S.264 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ). 4. SECTION 253(1) GOVERNS THE ORDERS PASSED IN VARIOUS SECTIONS WHICH ARE APPEALABLE BEFORE THE INCOME TAX APPELLATE TRIBU NAL. ON A PLAIN READING OF SECTION 253(1), IT IS APPARENT THAT INCOME TAX APPELLATE TRIBUNAL IS NOT CONFERRED WITH REQUISITE JURISDIC TION TO ENTERTAIN APPEAL AGAINST ORDER PASSED UNDER SECTION 264 OF THE INCOME TAX ACT, 1961. THUS, THE CONCLUSION OF THE TRIBUN AL IN ITS ORDER DATED 08-12-2015 THAT THE APPEAL IS NOT MAINTAI NABLE DOES NOT SUFFER FROM ANY MISTAKE WHATSOEVER. THEREFORE, IN OUR VIE W, NO CURABLE DEFECT LIES WHICH IS REQUIRED TO BE CORRECTED IN PU RSUANCE TO THE PRESENT PETITION U/S.254(2) OF THE ACT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF FEBRUARY, 2016. SD/- SD/- ( SUSHMA CHOWLA ) ( PRADIP KUMAR KEDIA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER IQ.KS PUNE ; ' DATED : 24 TH FEBRUARY, 2016. LRH'K ) +% ,% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. - S / THE CIT-I, PUNE 4. . 112 , ! 2 , IQ.KS / DR, ITAT, B PUNE; 5. 5 / GUARD FILE. / BY ORDER , . 1 //TRUE COPY// //TRUE COPY// 78 1 2 / SR. PRIVATE SECRETARY ! 2, IQ.KS / ITAT, PUNE