RAVINANDA LANDMARKS UNIT 3,PUNE V. ITO WARD-5(1), PUNE

MA 50/PUN/2025

AI Insights

The case involves a Miscellaneous application by Ravinanda Landmarks Unit 3, seeking rectification of an apparent mistake in a Tribunal order dated 13.02.2025. The original order remitted appeals for two assessees, Ravinanda Landmarks and Ravinanda Landmarks Unit-3, to the file of the CIT(A) for de novo adjudication. However, the name of Ravinanda Landmarks Unit-3 was inadvertently omitted from the cause title in the order. The Departmental Representative conceded to this oversight. The Tribunal, upon recognizing the mistake, corrected the cause title in accordance with section 254(2) of the Income Tax Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781850 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 19-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT ANDHALE
• Assessee Lawyers: SUHAS BORA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A. No.50/PUN/2025 (Arising out of ITA No.2625/PUN/2024 \u0001नधा\u0005रण वष\u0005 / Assessment Year : 2017-18 Ravinanda Landmarks Unit 3, D-38, Vastushree Complex, Hyde park Market Yard, Pune 411037, Maharashtra PAMN : AAOFR1700Q Vs. Income Tax Officer, Ward-5(1), Pune Applicant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This Miscellaneous application has been moved by the applicant seeking rectification of the apparent mistake in the Tribunal order dated 13.02.2025 passed in ITA Nos.2622 to 2625/PUN/2024. 2. Before us, Ld. Counsel for the applicant submitted that Tribunal vide common order dated 13.02.2025 disposed off the appeals bearing Nos. ITA Nos.2622 to 2625/PUN/2024 remitting all the four appeals to the file of ld.CIT(A) for denovo adjudication as contemplated u/s.250(6) of the Act. The appeals pertain to two assessee’s namely Ravinanda Landmarks and Ravinanda Landmarks Unit-3. ITA Nos. 2622 to 2624/PUN/2024 belong to Ravinanda Landmarks and ITA Assessee by : Shri Suhas Bora Revenue by : Shri Bharat Andhale Date of hearing : 10.10.2025 Date of pronouncement : 27.10.2025 Printed from counselvise.com M.A. No.50/PUN/2025 Ravinanda Landmarks Unit 3 2 No.2625/PUN/2024 belongs to Ravinanda Landmarks Unit 3. However, inadvertently the assessee’s name Ravinanda Landmarks Unit -3 remained to be added in the cause title. Ld. DR fairly conceded to this position. 3. After hearing both the sides and perusing the material on record, we find that the Tribunal vide common order dated 13.02.2025 has disposed the appeals of the two assessee’s, however, inadvertently the assessee’s name namely Ravinanda Landmarks Unit-3 in relation to A.Y. 2017-18 remained to be added in the cause title. This is a mistake apparent from the record requires rectification by virtue of section 254(2) of the Act, 1961. Therefore, the correct cause title of the aforesaid Tribunal order dated 13.02.2025 is to be read as under : “ITA Nos.2622 to 2624/PUN/2024 \u0001नधा\u0005रण वष\u0005 / Assessment Years : 2015-16, 2017-18 & 2018-19 Ravinanda Landmarks, D-38, Vastushree Complex, Hyde Park Market Yard, Pune 411037, Maharashtra PAN : AAOFR1700Q Vs. Income Tax Officer, Ward-5(1), Pune Appellant Respondent ITA No.2625/PUN/2024 Assessment Year : 2017-18 Ravinanda Landmarks Unit 3, D-38, Vastushree Complex, Hyde park Market Yard, Pune 411037, Maharashtra PAN : AARFR0331C Vs. Income Tax Officer, Ward-5(1), Pune Appellant Respondent We order accordingly. Printed from counselvise.com M.A. No.50/PUN/2025 Ravinanda Landmarks Unit 3 3 4. In the result, the Miscellaneous application is allowed as per terms indicated hereinabove. Order pronounced on this 27th day of October, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 27th October, 2025 Satish आदेश क\u0002 \u0003ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. Printed from counselvise.com "