YASHASHREE BUILDERS AND DEVELOPERS,PUNE V. INCOME TAX E ASSESSMENT, PUNE

MA 36/PUN/2024

AI Insights

Yashashree Builders and Developers filed a Miscellaneous Application against an earlier ITAT order, which was dismissed due to the application not being signed by the assessee but by their previous counsel. The Tribunal questioned the authority of the previous counsel to sign the application and found no provision under ITAT rules that allowed such a practice. Additionally, the Tribunal reviewed the substantive issues raised in the application and found no apparent mistake in the original ITAT order, which had dismissed the assessee's appeal against an ITO's letter as it was not an appealable order under Section 246A of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30133 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RATNAKAR SHELAKE
• Assessee Lawyers: BHARAT SHAH
• Section: 12A; 246A

Judgement Text

" ।आयकर अपीलीय अिधकरण ”बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.36/PUN/2024 (arising out of ITA No.935/PUN/2023) िनधाᭅरण वषᭅ / Assessment Year: 2015-16 Yashashree Builders and Developers, Swami Suryakiran Society, S.No.16/16, Vishal Nagar, Pimple Nilakh, Pune – 411027. PAN: AABFY1726C V s The Income Tax E Assessment, Pune. Appellant/ Assessee Respondent / Revenue Assessee by Shri Bharat Shah – AR Revenue by Shri Ratnakar Shelake – Addl.CIT(DR) Date of hearing 03/01/2025 Date of pronouncement 07/01/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Assessee has filed Miscellaneous Application on 03.05.2024 against the order dated 13.02.2024 in ITA No.935/PUN/2023. MA No.36/PUN/2024 2 2. Mr.Bharat Shah, Chartered Account, Authorised Representative of the assessee submitted that present Miscellaneous Application has been filed by assessee’s earlier Counsel, Charuhas D. Upasani. Mr.Bharat Shah submitted that he has never met the Assessee’s earlier Counsel, Charuhas D. Upasani. Mr.Bharat Shah admitted that the Miscellaneous Application has been signed digitally by Assessee’s earlier Authorised Representative Charuhas D.Upasani. We specifically asked Ld.Authroised Representative(ld.AR) for the Assessee that as per the ITAT Rules, can an Authorised Representative sign Miscellaneous Application! Mr.Bharat Shah submitted that as per ITAT Rules, Assessee needs to sign the Miscellaneous Application. We requested Mr.Bharat Shah to show us the authority letter issued by Assessee authorizing Mr.Charuhas D.Upasani to sign the Miscellaneous Application on behalf of the assessee. Mr.Bharat Shah expressed his inability. 2.1 Therefore, the Miscellaneous Application is not maintainable as the Miscellaneous Application has not be signed by Assessee. MA No.36/PUN/2024 3 However, we are discussing the contention of the assessee also here under : The ITAT in ITA No.935/PUN/2023 held as under : “4. We have heard both the parties and perused the records. We confronted ld.AR about the fact that assessee had filed appeal before the ld.CIT(A) against the letter of the ITO dated 09.08.2018. The ld.AR has not disputed this fact. The appealable orders before the ld.Commissioner of Income Tax(Appeals) are mentioned in Section 246A of the Act. Letter of an ITO is not an appealable order for the purpose of Section 246A of the Act. Therefore, we are of the opinion that ld.CIT(A) had rightly dismissed the appeal of the assessee as not maintainable. Accordingly, appeal of the assessee is dismissed.” 2.2 We requested the ld.AR-Mr.Bharat Shah to explain us the mistake apparent from the record. Mr.Bharat Shah admitted that there is no apparent mistake in the ITAT Order. The Assessee had filed an appeal before ld.CIT(A) against the letter issued by ITO. Ld.CIT(A) dismissed the appeal as there is no provision under section 246A to file an appeal against a letter issued by ITO. Mr.Bharat Shah-ld.AR accepted this fact and submitted that the impugned letter issued by ITO is in the paper book. The impugned letter is scanned and reproduced here as under : MA No.36/PUN/2024 4 2.3 ITAT uphold the order of the ld.CIT(A) dismissing the appeal of the Assessee. In above para, we have already reproduced that Mr.Bharat Shah admitted that there is no apparent mistake on record. MA No.36/PUN/2024 5 2.4 The case law relied by assessee is not applicable in this case and distinguishable on facts as the case law is pertaining to proceedings under section 12A of the Act. 2.5 In these facts and circumstances of the case, we are of the opinion that there is no apparent mistake in the order dated 13.02.2024 in ITA No.935/PUN/2023. 2.6 Hence, for all the reasons discussed above, we dismissed the Miscellaneous Application of the assessee. 3. In the result, Miscellaneous Application of the Assessee is dismissed. Order pronounced in the open Court on 07 January, 2025. Sd/- Sd/- (MS.ASTHA CHANDRA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 07 Jan, 2025/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. MA No.36/PUN/2024 6 आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "