Kacharu Madhukar Shinde, Ahmednagar V. Joint Commissioner of Income-tax, Ahmednagar Circle, Ahmednagar

MA 8/PUN/2023

AI Insights

The case involves two Miscellaneous Applications filed by the assessee, Kacharu Madhukar Shinde, against the common order of ITAT Pune concerning ITA No.1396 & 1397/PUN/2018 for the assessment years 2010-11 and 2012-13. The assessee contended that the ITAT had not followed the decision of a Co-ordinate Bench in the case of ACIT vs. Chintamani Nagari Sahakari Pathapedi Limited, which was relied upon by the assessee. However, the ITAT had previously found the cited case distinguishable on facts. After hearing both parties and reviewing the records, the ITAT concluded that there was no mistake apparent from the record in their earlier decision, leading to the dismissal of both applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134419 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-06-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2023
• Other Referred Cases: ACIT vs. Chintamani Nagari Sahakari Pathapedi Limited
• 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 S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No’s.08 & 09/PUN/2023 (Arising out of ITA No’s.1396 & 1397/PUN/2018) Assessment Years: 2010-11 & 2012-13 Kacharu Madhukar Shinde, Near Patil Hospital, Nath Nagar, At & Post & Taluka Pathardi, Ahmednagar – 414102. PAN: FUXPS 7694 C Vs The Joint Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar – 414001. Applicant Respondent Assessee by Shri Prasad S Bhandari – AR Revenue by Shri Ramnath P Murkunde – DR Date of hearing 02/06/2023 Date of pronouncement 07/07/2023 आदेश/ORDER PER DR. DIPAK P. RIPOTE, AM: These are two Miscellaneous Applications for two separate assessment years i.e. A.Y.2010-11& 2012-13 filed by the assessee against the common order of ITAT Pune in ITA No.1396 & 1397/PUN/2018 order dated 06.12.2022. 2 2. The assessee has raised a common ground that ITAT has not followed the Co-ordinate Bench’s decision in the case of ACIT vs. Chintamani Nagari SahakariPathapedi Limited in ITA No.803/PUN/2007 relied by the assessee. 3. Heard both the parties and perused the records. 4. It is observed that ITAT in its order dated 06.12.2022 has discussed in Para 11 the assessee’s reliance on the decision of ITAT Pune in the case of ACIT Vs. Chintamani Nagari Sahakari Pathapedi Ltd.,(supra). ITAT held that the said case was distinguishable on facts. Therefore, in these facts and circumstances of the case, we do not find any mistake apparent from the record. Accordingly, both the Miscellaneous Applications filed by the assessee are dismissed. 5. In the result, both the Miscellaneous Applications of the assessee are dismissed. Order pronounced in the open Court on 7 th July, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 7 th July, 2023/ SGR* 3 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.