M/s. Devgiri Engineering, Pune V. Deputy Commissioner of Income-tax, Central Circle -2 (1), Pune

MA 69/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3013 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 25-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Income from undisclosed sources
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.69/PUN/2019 (ARISING OUT OF ITA NO.401/PUN/2015) / ASSESSMENT YEAR : 2010-11 M/S. DEVGIRI ENGINEERING, B-5, SONAL RESIDENCY, IDEAL COLONY, KOTHRUD ROAD, PUNE 411 038 PAN : AAFFD6124R VS. DCIT, CENTRAL CIRCLE-2(1), PUNE (APPLICANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS RECTIFICATION OF THE ORDER DATED 07-03-2019 PASSED BY THE TRIBUNAL IN ITA NO.401/PUN/2015 FOR THE CAPTIONED ASSESSMENT YEAR. 2. THE LD. AR CONTENDED THAT THE TRIBUNAL ERRED IN NOT PROPERLY ADJUDICATING THE ADDITIONAL GROUND RAISED ON BEHALF O F THE ASSESSEE BY FIRSTLY, NOT DISPOSING THE ISSUE OF TELESCOPING APPLICANT BY SHRI KISHOR PHADKE RESPONDENT BY SHRI S.P. WALIMBE DATE OF HEARING 13-03-2020 DATE OF PRONOUNCEMENT 13-03-2020 M.A NO.69/PUN/2019 M/S. DEVGIRI ENGINEERING 2 AND SECONDLY, NOT GIVING PROPER DIRECTION ABOUT THE GENERATION OF UNACCOUNTED INCOME @25% OF FICTITIOUS PURCHASE BILLS. THIS WAS COUNTERED BY THE LD. DR, WHO SUBMITTED THAT THE TRIBUNAL HAS PROPERLY DEALT WITH THE ISSUES RAKED UP BY THE ASSESSEE IN THE INSTANT MISCELLANEOUS APPLICATION AND THERE IS NO NEED FOR MAKING ALTERNATIONS IN THE IMPUGNED ORDER. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD, IT IS SEEN THAT THE ADDITIONAL GROUN D RAISED BY THE ASSESSEE HAS BEEN EXTRACTED AT PAGE 7 OF TH E TRIBUNAL ORDER. THE DISCUSSION REGARDING TELESCOPING HAS B EEN MADE AT PARA 9 AND THE ISSUE OF TAXATION OF 25% OF FICTITIOUS PURCHASE BILLS HAS BEEN DISCUSSED AT PARA 10 OF THE IMP UGNED ORDER. ONCE THE ISSUES HAVE BEEN DISCUSSED AND DECIDED IN THE ORDER, NO PARTY, IN THE GARB OF RECTIFICATION PROCEEDINGS U/S.254(2), CAN SEEK TO RE-AGITATE THE ISSUE WITH AN ATTEMPT TO PERSUADE THE BENCH TO DEVIATE FROM THE EARLIER VIEW. SCOPE OF PROCEEDINGS U/S.254(2) IS CONFINED TO RECTIFYING ANY MISTAKE WHICH IS APPARENT FROM RECORD. IT DOES NOT CALL FOR RE- ADJUDICATION OF THE MATTER ON THE FACTS ALREADY CONSIDERED AND DECIDED. WE DO NOT FIND ANY MISTAKE MUCH LESS A MISTAKE M.A NO.69/PUN/2019 M/S. DEVGIRI ENGINEERING 3 APPARENT FROM RECORD IN THE IMPUGNED ORDER WARRANTING RECTIFICATION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH MARCH, 2020 SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE P RESIDENT PUNE; DATED : 13 TH MARCH, 2020 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A)-12, PUNE 4. / THE CIT CENTRAL, PUNE 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE M.A NO.69/PUN/2019 M/S. DEVGIRI ENGINEERING 4 DATE 1. DRAFT DICTATED ON 13-03-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 13-03-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *