SHRI SANGRAM JAYWANTRAO GADE,PUNE V. INCOME-TAX OFFICER, WARD - 3(1), PUNE

MA 166/PUN/2023

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Shri Sangram Jaywantrao Gade, seeking to recall an order passed by the Income Tax Appellate Tribunal in a previous appeal (ITA No. 513/PUN/2018) dated 30.05.2022 for the Assessment Year 2008-09. The application was filed belatedly, beyond the six-month time limit, which led to its dismissal. Both parties, the assessee and the department, agreed that the application was time-barred and thus not maintainable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788774 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 04-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S. SADANANDA SINGH
• Assessee Lawyers: DEEPA KHARE

Judgement Text

" आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / MA No.166/PUN/2023 (Arising out of ITA No.513/PUN/2018) निर्धारण वर्ा / Assessment Year: 2008-09 Shri Sangram Jaywantrao Gade, Flat No. 3, Sr. No. 1201/D, Shirole Road, Shivaji Nagar, Pune-411004 PAN : AGOPG8777A Vs. ITO, Ward – 3(1), Pune अपीलधर्थी /Applicant प्रत्यर्थी / Respondent Assessee by : Smt. Deepa Khare Department by : Shri S. Sadananda Singh Date of hearing : 14-11-2025 Date of Pronouncement : 25-11-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : By this Miscellaneous Application the assessee seeks to recall the order passed by the Tribunal in ITA No. 513/PUN/2018 dated 30.05.2022 pertaining to Assessment Year (“AY”) 2008-09. 2. At the outset, the Ld. AR submitted that though she is relying on the contention raised in the present Miscellaneous Application, admittedly there is a delay in filing the Miscellaneous Application. The Miscellaneous Application has been filed belatedly beyond the prescribed time limit of six months from the date of passing/receipt of impugned order of the Tribunal. 3. The Ld. DR agreed that the Miscellaneous Application is time barred and hence it is not maintainable and should be dismissed. 4. We have heard the Ld. Representatives of the parties and perused the order of the Tribunal in ITA No. 513/PUN/2018 and the material available on record. We find that this is the second Miscellaneous Application filed by the Printed from counselvise.com 2 M.A. No. 166/PUN/2023, AY 2008-09 assessee in the impugned Tribunal’s order (supra). Before us, the Ld. AR conceded that there is a delay in filing of the present Miscellaneous Application and thus as such it is not maintainable. We find that the order of the Tribunal in ITA No. 513/PUN/2018 was passed on 30.05.2022. The definite date of the receipt of the said order is not known to the Ld. AR. Presuming that the order was received by the assessee on 30.05.2022 or even few days later, the present Miscellaneous Application is clearly barred by limitation. 5. The present Miscellaneous Application is filed belatedly beyond six months from the end of the month in which order was communicated to the assessee which has been admitted by the parties. Therefore, in our view, the present Miscellaneous Application is not maintainable and hence do not require consideration of grounds raised in the Miscellaneous Application for recall of the appeal under the provisions of section 254(2) of the Act and accordingly dismissed. 6. In the result, the Miscellaneous Application of the assessee is dismissed. Order pronounced in the open court on 25th November, 2025. Sd/- Sd/- (Manish Borad) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददन ांक / Dated : 25th November, 2025. रदि आदेश की प्रनिनलनप अग्रेनर्ि / Copy of the Order forwarded to : 1. अपील थी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr. CIT concerned. 4. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपत प्रदत// True Copy// आदेश नुस र / BY ORDER, िररष्ठ दनजीसदिि / Sr. Private Secretary आयकरअपीलीयअदधकरण ,पुणे/ ITAT, Pune Printed from counselvise.com "