Shri Jayant Digamber Palkar, Karad V. ACIT, Satara

MA 97/PUN/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0077 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 03-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUKESH VERMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE: SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.97/PN/2012 (ARISING OUT OF ITA NO.669/PN/2003) ASSESSMENT YEAR : 1997 - 9 8 JAYANT DIGAMBER PALKAR, 21, SHUKRAWAR PETH, KARAD VS. ACIT, CIR, SATARA (APPELLANT) (RESPONDENT) PAN NO. ACJPK 3292M APPELLANT BY: SHRI M.K. KULKARNI RESPONDENT BY: SHRI MUKESH VERMA DATE OF HEARING : 08-03-2013 DATE OF PRONOUNCEMENT : 22-03-2013 ORDER PER R.S. PADVEKAR, JM:- THE ASSESSEE HAS FILED THIS MISCELLANEOUS PETITION U/S.254 (2) OF THE INCOME-TAX ACT WITH A PRAYER TO RECALL THE INTERIM O RDER DATED 29-10- 2008 PASSED IN ITA NO. 669/PN/2003 DATED 29-10-2008. 2. AS PER THE FACTS ON RECORD THE REVENUE HAS FILED THE APPEAL IN THE CASE OF THE PRESENT APPLICANT CHALLENGING THE IMPUGNED ORDER OF C IT(A)-II, PUNE DATED 04-03-2003 FOR THE A.Y. 1997-98. 3. THE ASSESSEE HAS RAISED THE PRELIMINARY OBJECTION THA T THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE WAS BELOW THE PRESCRIBED LIMIT BY THE CBDT FOR FILING THE APPEAL BEFORE THE TRIBUNAL AND HENCE THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. THE TRIBUNAL AD JUDICATED THE PRELIMINARY OBJECTION BY PASSING THE SEPARATE ORDER UNDE R THE TITLE INTERIM ORDER ON 29-10-2008 AND THE PRELIMINARY OBJECT ION RAISED BY THE ASSESSEE WAS REJECTED. THE PRESENT MISCELLANEOUS P ETITION IS FILED BY THE ASSESSEE AGAINST THE SAID INTERIM ORDER. 4. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. ADMITTEDLY, NO FINAL ORDER WAS PASSED IN THE CASE OF THE ASSESSEE AND T HE TRIBUNAL HAS DEALT WITH THE PRELIMINARY OBJECTION RAISED BY THE ASSESSE E WHETHER THE APPEAL FILED BY THE REVENUE WAS MAINTAINABLE OR NOT IN VIEW OF THE INSTRUCTION ISSUED BY THE CBDT BY PRESCRIBING MONETARY LI MIT. AS PER THE PROVISIONS OF SECTION 254(2) THE ASSESSEE CAN FILE APPLICA TION FOR RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD IN RESPE CT OF THE ORDER PASSED U/S.254(1) OF THE ACT. IN OUR OPINION, THE PRESENT APPLICATION IS MA NO.97/PN/2012 JAYANT DIGAMBER PALKAR, PUNE 2 NOT MAINTAINABLE AND ACCORDINGLY SAME IS DISMISSED. MOREO VER, OTHERWISE ALSO ON PERUSAL OF THE INTERIM ORDER IT IS SEEN T HAT THE TRIBUNAL HAS DECIDED THE ISSUE AFTER CONSIDERING ALL THE RELEVANT CA SE LAWS. WE THEREFORE DO NOT FIND ANY MISTAKE IN THE INTERIM ORDER. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 22.03.2013 SD/- SD/- (G.S. PANNU) (R.S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER RK/PS PUNE, DATED: 22 ND MARCH, 2013 COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT - II , PUNE 5 THE DR, ITAT, A BENCH, PUNE . 6 GUARD FILE. // TRUE COPY // BY ORDER PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE