Habibullah A. Choudhary, Pune V. Deputy Commissioner of Income-tax, Pune

MA 56/PUN/2022

AI Insights

The case involves two Miscellaneous Applications (M.A. No.56/PUN/2022 and M.A. No.64/PUN/2022) filed by the assessee, Habibullah A. Choudhary, against the orders of the Income Tax Appellate Tribunal (ITAT) dated 17.10.2018, concerning the assessment years 2005-06 to 2007-08. The applications were based on the grounds that the ITAT had considered additional evidence related to another individual's case, which the assessee claimed was irrelevant. The Departmental Representative argued that the ITAT had correctly set aside the case for fresh adjudication by the Assessing Officer, who was directed to pass a speaking order after providing an opportunity to the assessee. The tribunal dismissed both applications, agreeing with the Departmental Representative that there was no mistake apparent from the record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134140 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-02-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 01-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “ए” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.56/PUN/2022 (arising out of ITA No.186/PUN/2014) Assessment Year : 2005-06 Habibullah A. Choudhary, S.No.99, Plot No.6, Yashwant Nagar, Telco-Bhosari Road, Pimpri, Pune – 411018. PAN: AABPC 1577 B Vs The Dy.Commissioner of Income-tax, Central Circle-2(3), Pune. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.64/PUN/2022 (arising out of ITA No.187/PUN/2014) Assessment Year : 2006-07 Habibullah A. Choudhary, S.No.99, Plot No.6, Yashwant Nagar, Telco-Bhosari Road, Pimpri, Pune – 411018. PAN: AABPC 1577 B Vs The Dy.Commissioner of Income-tax, Pune. Appellant / Assessee Respondent / Revenue Assessee by Shri Suhas Bora – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 03/02/2023 Date of pronouncement 07/02/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is a Miscellaneous Application filed by the assessee i.e.Habibullah A. Choudhary. The assessee has filed two Miscellaneous Applications 56/PUN/2022 & 64/PUN/2022 against M.A. No.56/PUN/2022 & M.A.No.64/PUN/2022 Habibullah A. Chaudhary [A] 2 the order of ITAT in ITA No.186 to 188/PUN/2014 order dated 17.10.2018 for A.Y. 2005-06 to 2007-08. M.A. No.56/PUN/2022 : (arising out of ITA No.186/PUN/2014) 2. The ld.Authorised Representative(ld.AR) for the assessee submitted that there is an apparent error in the order of the ITAT as ITAT has merely considered the additional evidence which was related to the search in the case of Chetan Mehta. It is being a mistake apparent from record, the ld.AR requested for recalling the said order. 3. The ld.Departmental Representative(ld.DR) for the Revenue submitted that ITAT vide its in ITA No.186 to 188/PUN/2014 order dated 17.10.2018 has set-aside the order of the Assessing Officer(AO) for fresh adjudication after giving opportunity to the assessee. The ITAT has directed the AO to pass a speaking order. Therefore, the ld.DR stated that there is no mistake apparent from the record and hence Miscellaneous Application may kindly be dismissed. Findings and Discussion : 4. We have heard both the parties and perused the records. The assessee’s contention is that ITAT has restricted its discussion to additional evidence which was related to the search in the case M.A. No.56/PUN/2022 & M.A.No.64/PUN/2022 Habibullah A. Chaudhary [A] 3 Chatan Mehta and it has no connection to the assessee case. However, we have observed that ITAT after considering all the facts has merely set-aside the case to the file of AO. The ITAT has directed the AO to pass a speaking order after giving opportunity to the assessee. Therefore, in our opinion there is no mistake apparent from record in the said order of ITAT. Therefore, Miscellaneous Application filed by the assessee is dismissed. 5. In the result, Miscellaneous Application of the assessee is dismissed. M.A. No.64/PUN/2022 : (arising out of ITA No.187/PUN/2014) 6. This M.A. Application No.64/PUN/2022 having common issues, raised identical grounds of appeal and the facts of this appeal under consideration are almost identical to the facts in M.A. No.54/PUN/2022. Therefore, our findings and decision in M.A. No.54/PUN/2022 for A.Y.2005-06 will apply mutatis-mutandis to this appeal in M.A. No.64/PUN/2022 for A.Y. 2006-07. Accordingly, grounds of appeal raised by the Assessee are dismissed. 7. In the result, Miscellaneous Application of the assessee is dismissed. M.A. No.56/PUN/2022 & M.A.No.64/PUN/2022 Habibullah A. Chaudhary [A] 4 8. To sum up, both Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open Court on 7 th February, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 7 th Feb, 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.