SHANKARLAL A. CHORDIA,JALGAON V. ITO WD. 2(3), JALGAON

MA 248/PUN/2022

AI Insights

The case involves Shri Shankarlal Amolakchand Chordia, who filed a miscellaneous application requesting the Income Tax Appellate Tribunal (ITAT) to rectify its earlier order, claiming that certain decisions he relied upon were not considered. The application was repeatedly listed for hearing, but no representative for the assessee appeared. The Tribunal decided the matter based on the available records and the arguments presented by the Learned Departmental Representative (DR). The Tribunal concluded that the application did not point out any apparent mistake in the order and was essentially seeking a review of the order, which is not allowed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32602 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Other Referred Cases: CIT vs. Reliance Telecom Ltd.
• Laws Referred To: CIT vs. Reliance Telecom Ltd., [2021] 133 taxmann.com 41 (SC)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A.No.248/PUN./2022 Arising out of I.T.A.No.718/PUN./2011 - Assessment Year 2002-2003 Shri Shankarlal Amolakchand Chordia, Maharashtra Radio, Fule Market, Tower Chowk, Dist. JALGAON – 425 001 PAN AAMPC0253H vs. The Income Tax Officer, Ward-2(3), JALGAON. Maharashtra. (Applicant) (Respondent) For Assessee : -None- For Revenue : Shri Ramnath P Murkunde Date of Hearing : 03.01.2025 Date of Pronouncement : 07.01.2025 ORDER PER RAMA KANTA PANDA, V.P. : The assessee through this miscellaneous application has requested the Tribunal to rectify the order of the Tribunal on the ground that certain decisions relied on by the assessee at the time of hearing were not considered. 2. None appeared on behalf of the assessee at the time of hearing. It was seen from the record that this miscellaneous application was filed on 31.05.2016 and was fixed for hearing for the first time on 04.08.2023, on which date, none appeared on behalf of the assessee. Thereafter, this miscellaneous application has been fixed for hearing on a number of times and nobody is appearing on behalf of the assessee. We, 2 M.A.No.248/PUN./2022 therefore, deem it proper to decide this miscellaneous application on the basis of material available on record and after hearing the Learned DR. 3. A perusal of the miscellaneous application filed by the assessee shows that the grievance of the assessee in the instant miscellaneous application is regarding non- consideration of certain decisions and certain remarks. However, the miscellaneous application is silent about any apparent mistake in the order of the Tribunal. It has been held by the Hon’ble Supreme Court in the case of CIT vs. Reliance Telecom Ltd., [2021] 133 taxmann.com 41 (SC) that if the assessee was of the opinion that order passed by the Income Tax Appellate Tribunal [in short “ITAT”] was erroneous either on fact or in law, then the only remedy available to the assessee was to prefer an appeal before the Hon’ble High Court. Further, a perusal of the contents of the miscellaneous application shows that the assessee in the grab of miscellaneous application wants to persuade the Tribunal to re-adjudicate the issue which is nothing, but review of it’s own order by the Tribunal, which is not permissible in law. In view of the decision of Hon’ble Supreme Court in the case of CIT vs. Reliance Telecom Ltd., (supra) and in absence of any apparent mistake in the order of the Tribunal being pointed- out before us by the assessee, we dismiss the miscellaneous application. 3 M.A.No.248/PUN./2022 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on 07.01.2025. Sd/- Sd/- [MS. ASTHA CHANDRA] [RAMA KANTA PANDA] JUDICIAL MEMBER VICE PRESIDENT Pune, Dated 07th January, 2025 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A)-II, Nashik 4. The CIT-II, Nashik 5. D.R. ITAT, “A” Bench, Pune. 6. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. "