Income-tax Officer, Ward - 2, Jalna V. Kishor Ganpat Karande, Jalna

MA 63/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5313 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation; Validity of assessment
• Section: 148; 143(3); 153

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.63/PUN/2021 (Arising out of ITA No.1820/PUN/2018 िनधाᭅरण वषᭅ / Assessment Year: 2009-10 ITO, Ward- 2, Jalna. Vs. Kishor Ganpat Karande, Anita Sadan Bhokardan Road, Jalna- 431203. PAN : ABWPK9224B Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Petition is filed by the Department seeking the modification of order passed by this Tribunal on 15.01.2020 in ITA No.1820/PUN/2018 for the assessment year 2009-10 on the ground that this Tribunal had wrongly concluded that the assessment order dated 17.03.2016 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (‘the Act’) is barred by limitation by recording date of service of notice dt. 27.03.2014 was served on 29.03.2014 as against the date 04.04.2014. Revenue by : Shri Piyush Kumar Singh Yadav Assessee by : Shri S. N. Puranik Date of hearing : 21.01.2022 Date of pronouncement : 21.01.2022 MA No.63/PUN/2021 2 2. During the course of hearing of the present Miscellaneous Petition before us, the Department filed a copy of the acknowledgement slip wherein, it is clearly mentioned that the notice u/s 148 for the assessment year 2009-10 was served on the assessee on 04.04.2014. 3. On the other hand, ld. AR has not disputed the date of service of notice u/s 148 on 04.04.2014. 4. In the backdrop of the above facts, the period of limitation prescribed under sub-section (2) of section 153 had expired on 31.03.2016 whereas, the date of the impugned assessment order is 17.03.2016, which is clearly within the period of limitation prescribed. Thus, there is an error which is apparent from the record in the order of this Tribunal (supra) in concluding that the assessment order is barred by limitation, which is amenable for rectification in exercise of power vested with the Tribunal u/s 254(2) of the Act. Accordingly, the order passed by this Tribunal (supra) is recalled for the purpose of adjudicating of other grounds of appeal raised in the appeal memo except the additional grounds of appeal which challenging the validity of assessment order on the ground of limitation. MA No.63/PUN/2021 3 5. In the result, the Miscellaneous Petition filed by the Department stands allowed. Order pronounced on this 21 st day of January, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 21 st January, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Aurangabad. 4. The Pr. CIT-1, Aurangabad. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.