YASHASHREEE DEVELOPERS,PUNE V. INCOME TAX OFFICER, TDS, PUNE

MA 32/PUN/2024

AI Insights

The case involves a Miscellaneous Application filed by Yashashree Developers, arising from a previous Income Tax Appeal (ITA No.875/PUN/2022) for the Assessment Year 2015-16. The application was filed by the assessee's earlier counsel, Charuhas D. Upasani, without proper authorization and beyond the six-month period allowed under section 254 of the Income Tax Act. The Tribunal noted that the application was not signed by the assessee and the current counsel could not provide a valid explanation for the delay or the lack of signature.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30132 (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
• Other Referred Cases: Punjab & Haryana High Court [2024] 160 taxmann.com 629
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RATNAKAR SHELAKE
• Assessee Lawyers: BHARAT SHAH
• Keywords: TDS
• Section: 234E; 200A

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.32/PUN/2024 (arising out of ITA No.875/PUN/2022) िनधाᭅरण वषᭅ / Assessment Year: 2015-16 Yashashree Developers, Panash Sr.No.172, Hissa No.3, Wakad, Pune - 411027. PAN: AABFY0883E V s The Income Tax Officer, TDS, 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: This is Miscellaneous Application filed by the Assessee emanating from ITA No.875/PUN/2022 for A.Y.2015-16. 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. MA No.32/PUN/2024 2 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 a 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. 3. It is observed that the Miscellaneous Application has been filed on 03.05.2024. However, the impugned order of the Tribunal in ITA No.875/PUN/2022 was received by the assessee on 10.06.2023. Thus, the Miscellaneous Application has been filed beyond the period of six months, specified in section 254 of the Income Tax Act. Thus, the Miscellaneous Application is belated. Mr.Bharat Shah, Ld.AR accepted that it is a belated Miscellaneous Application. Assessee has filed an Affidavit of Mr.Ganesh MA No.32/PUN/2024 3 Dattatraya Shinde, partner of Yashashree Developers to explain the delay. The content of the affidavit are reproduced as under : “1. That we had filed an Appeal with the Ld. Commissioner of Income Tax(Appeals) - NFAC, 1961 against a letter received from ITO (TDS) -3, Pune giving details of the levy that we have to pay under section 234E of the Income Tax Act, 1961. 2. We were not aware that the Appeal before Ld. Commissioner of Income Tax (Appeals) NFAC has to be made only against notice under section 200A of the Income Tax Act, 1961. 3. No intimation/notice was received by us either through post, Speed Post, Registered Post or e-mail. As such preferring an Appeal against such an intimation / notice did not come to our mind. 4. We were told that we should ask for the intimation / notice from the TRACES site of the Income Tax Department which we did. 5. However as the appeal was first preferred against the letter of the ITO(TDS)-3, Pune the Hon. Income Tax Appellate Tribunal, \"B\" Bench, Pune dismissed my Appeals, ITA No. 874/PUN/2022 and ITA No. 875/PUN/2022. 6. Only lately our Chartered Accountant informed us that a judgment of the Punjab & Haryana High Court [2024] 160 taxmann.com 629 has stated that where the notice / intimation is reflected merely on the e-portal of the Department and was not served upon the assessee, he would be entitled to file his reply and Department would be entitled to examine the same and pass a fresh order. 7. This rekindled hope in our hearts and we thought of preferring a Miscellaneous Application before the Hon. Income Tax Appellate Tribunal, \"B\", Bench, Pune.” 4. Thus, on perusal of the affidavit, it is absolutely clear that Assessee has not given any valid reason for such an inordinate delay. MA No.32/PUN/2024 4 5. On perusal of the ITAT Order in ITA No.875/PUN/2022, dated 15.02.2023, it is observed that Assessee’s then Authorised Representative – Charudas D. Upasani had submitted that Assessee do not wish to pursue the present appeal and requested permission to withdraw the appeal. In these facts, we requested Mr.Bharat Shah i.e.the present Authorised Representative to explain us the mistake apparent from the record. Mr.Bharat Shah-ld.Counsel merely submitted that he was not the Counsel when the appeal in ITA No.875/PUN/2022 was heard on 10.02.2023. Therefore, Mr.Bharat Shah expressed his inability to explain. 6. Thus, it is observed that the Miscellaneous Application has been filed beyond the statutory time limit. The Tribunal do not have any powers to condone the delay for Miscellaneous Application under section 254 of the Act. Also, the Miscellaneous Application has not been signed by the assessee. Ld.Counsel could not explain us the mistake apparent from record. For all these elaborate reasons, the Miscellaneous Application in MA No.32/PUN/2024 arising out of ITA No.875/PUN/2022 is dismissed. MA No.32/PUN/2024 5 7. In the result, Miscellaneous Application raised by 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. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. "