Shri Kasturilal Sardarilal luthra, Nashik V. DCIT, Cent. Cir.-1, Nashik

MA 54/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8501 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-08-2021
• Assessment Year: 2003-2004
• Appeal Filed On: 10-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM M.A. NO.54/PUN/2020 (ARISING OUT OF ITA NO.923/PUN/2011) / ASSESSMENT YEAR : 2003-04 SHRI KASTURILAL SARDARILAL LUTHRA, URMIL, SHRIN MEADOWS, GANGAPUR ROAD, NASHIK. PAN: AAFPK4629P .. /APPLICANT / V/S. DCIT, CENTRAL CIRCLE-1, NASHIK. .. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 20.08.2021 / DATE OF PRONOUNCEMENT : 20.08.2021 / ORDER PER S. S. VISWANETHRA RAVI, JM: THE APPELLANT THROUGH THIS MISCELLANEOUS PETITION IS SEEKING RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN M.A. NO.38/PUN/2017 (ARISING OUT OF ITA NO.923/PUN/2011) FOR THE ASSESSMENT YEAR 2003-04. 2. WHEN THE MATTER HAD COME UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE DUE SERVICE OF NOTICE. THEREFORE, WE DISPOSE OF THIS MA AFTER HEARING THE LD. CIT-DR. 3. IT IS APPARENT FROM THE RECORD THAT THE ORIGINAL MA NO.38/PUN/2017 WAS DISMISSED BY THIS TRIBUNAL AS BARRED BY LIMITATION VIDE ORDER DATED 2 M.A. NO.54/PUN/2020 04.04.2018. ON MERE READING OF THIS PRESENT MA, IT IS CLEAR THAT IT IS NOT THE CASE OF THE PETITIONER THAT THE ORIGINAL MA WAS NOT BARRED BY LIMITATION. THE APPELLANT IS ONLY SEEKING REVIEW OF THE ORDER PASSED BY THIS TRIBUNAL WHICH IS NOT PERMISSIBLE UNDER THE PROVISIONS OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 AND, THEREFORE, THE PRESENT MA FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF AUGUST, 2021. SD/- SD/- (INTURI RAMA RAO) (S. S. VISWANETHRA RAVI) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 20 TH AUGUST, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-II, NASHIK. 4. THE ADDL. CIT, CENTRAL RANGE, NASHIK. 5 . , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.