TUKARAM MAHADEV SURYAVANSHI, MUMBAI,MUMBAI V. ASSISTANT DIRECTOR OF INCOME TAX-CPC, BANGALURU

MA 15/PUN/2024

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The case involves Tukaram Mahadev Suryavanshi, the assessee, who filed Miscellaneous Applications (MAs) seeking rectification of a Tribunal order that allowed the Department's MAs, which challenged the Tribunal's earlier decision favoring the assessee for the assessment years 2017-18 to 2019-20. The assessee contended that the Department's MAs were filed beyond the statutory limitation period. However, the Tribunal, after verifying the dispatch date of its original order, found that the Department's applications were timely filed. Consequently, the Tribunal dismissed the assessee's MAs, affirming the validity of the Department's earlier applications.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 474173 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 14-03-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONAL LAXMIDAS SONKAVDE
• Assessee Lawyers: ANIL M. TOPIWALA
• Section: 254(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. Nos.15 to 17/PUN/2024 (Arising out of ITA MA Nos.111 to 113/PUN/2023) िनधाᭅरण वषᭅ / Assessment Years : 2017-18 to 2019-20 Tukaram Mahadev Suryavanshi, 210, Ruby Industrial Premises Society Ltd., Chincholi Bandar Road, Mindspace, Malad (West), Mumbai- 400064. PAN : AFOPS1105F Vs. ITO, Ward-4(5), Pune. Appellant Respondent आदेश / ORDER PER VINAY BHAMORE, JM: These Miscellaneous Applications u/s 254(2) of the IT Act are filed on 08.04.2024 by the assessee seeking rectification of the common order dated 20.10.2023 passed by this Tribunal in MA Nos.111 to 113/PUN/2023 (filed by the Revenue) for the assessment years 2017-18 to 2019-20 respectively. Assessee by : Shri Anil M. Topiwala Revenue by : Ms. Sonal Laxmidas Sonkavde Date of hearing : 26.07.2024 Date of pronouncement : 11.11.2024 MA Nos.15 to 17/PUN/2024 2 2. Since the above three captioned Miscellaneous Applications were heard together, therefore, we proceed to dispose of the same by this common order. 3. Ld. AR appearing for the assessee submitted before us that the present MAs are filed to rectify the so called mistake committed by the Tribunal in not considering the fact of delay in filing the earlier MAs by the Department. It was submitted that the Tribunal has originally allowed the appeals filed by the assessee i.e. in ITA Nos.485, 514 & 515/PUN/2022 for the assessment years 2017-18 to 2019-20 order dated 26.07.2022. (However, we find that due to typographical error in impugned order the date of original order has been mentioned as 02.02.2023 instead of 26.07.2022.) Subsequently, on 03.05.2023 the Revenue filed Miscellaneous Applications bearing M.A. Nos.111 to 113/PUN/2023. Ld. Counsel further submitted that at the time of hearing of above Miscellaneous Applications of the Department, ld. AR pointed out that the Miscellaneous Applications filed by the Department are barred by limitation and accordingly required to be dismissed. It was submitted that the original order in ITA Nos.485, 514 & 515/PUN/2022 was passed on 26.07.2022 and, therefore, the Miscellaneous Applications were required to be filed MA Nos.15 to 17/PUN/2024 3 by the Department within six months from the date of receipt of the order of the Tribunal. It was also submitted that the assessee himself downloaded the copy of order of the Tribunal from the ITAT portal and supplied the same to the Jurisdictional Assessing Officer i.e. the Income Tax Officer, Ward-4(5), Pune, through e-mail dated 08.08.2022 and again on 11.11.2022. Therefore, the Department was very well known to the order passed by the Tribunal and, therefore, was required to file the Miscellaneous Applications within six months from the date of knowledge of the order i.e. prior to 28.02.2023, but the Miscellaneous Applications were filed by the Department on 03.05.2023. It was therefore contended that since the Tribunal has allowed the Miscellaneous Applications of the Department without considering the delay as pointed out by the counsel of the assessee, the mistake has occurred. Accordingly, ld. Counsel of the assessee requested before the Bench to set-aside the order passed in MA Nos.111 to 113/PUN/2023 dated 20.10.2023 and further requested to restore the original order passed in ITA Nos.485, 514 & 515/PUN/2022 dated 26.07.2022. 4. On the other hand, ld. DR appearing for the Revenue submitted before us that the Miscellaneous Applications were filed MA Nos.15 to 17/PUN/2024 4 within six months from the date of receipt of the Tribunal’s order and accordingly submitted that there was no delay and requested to dismiss the present Miscellaneous Applications filed by the assessee. 5. We have heard ld. Counsels from both the sides and perused the material available on record. The solitary question raised by the assessee before us in these present Miscellaneous Applications is whether the earlier M.A. Nos.111 to 113/PUN/2023 filed by the Department were filed belatedly or not? We find that the earlier M.A. Nos.111 to 113/PUN/2023 were filed by the Department against the Tribunal’s common order passed in ITA Nos.485, 514 & 515/PUN/2022 wherein the original order of the Tribunal was passed on 26.07.2022. It was the contention of ld. Counsel of the assessee that after downloading from the ITAT portal a combined order was supplied to the Department by the assessee through e-mail and, therefore, the date of e-mail should be treated as receipt of the Tribunal’s order. In this regard, we enquired from the Registry of this Tribunal, regarding the actual date of dispatch/service of the Tribunal’s order to the Department. It was informed by the Registry of this Tribunal that the order of the Tribunal in ITA Nos.485, 514 & 515/PUN/2022 order dated MA Nos.15 to 17/PUN/2024 5 26.07.2022 was dispatched to the Department on 24.12.2022. The entry in this regard was made at Sl. No. 6062 of the Dispatch Register of the Registry of this Tribunal. On the basis of this fact, we are of the considered opinion that the certified copy of the order of the Tribunal, was dispatched to the Department on 24.12.2022, and the Department could not be said to have received the certified copy of the order prior to this date, and, therefore, the limitation to file the Miscellaneous Application against the original order of the Tribunal will start after this date only. We find that the order of the Tribunal was dispatched to the Department on 24.12.2022, the Miscellaneous Applications were supposed to be filed within 6 months i.e. prior to 30th June 2023, and admittedly impugned Miscellaneous Applications were filed by the Department on 03.05.2023. Therefore, the Miscellaneous Applications were filed by the Department before the Tribunal within time and the ground raised by the assessee in his Miscellaneous Applications is found to be devoid of any merits. We therefore hold that there appears no error in the order of the Tribunal passed in M.A. Nos.111 to 113/PUN/2023 order dated 20.10.2023. Even otherwise also M.A. against M.A. is not permissible. Thus, the present Miscellaneous Applications filed by the assessee are dismissed. MA Nos.15 to 17/PUN/2024 6 6. In the result, all the above three Miscellaneous Applications filed by the assessee are dismissed. Order pronounced on this 11th day of November, 2024. Sd/- Sd/- (R. K. PANDA) (VINAY BHAMORE) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 11th November, 2024. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "