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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM
आदेश / ORDER PER S. S. GODARA, JM :
This assessee’s appeal for A.Y. 2016-17 is directed against the CIT(A)-2, Pune’s order dated 21/01/2020 passed in case No.PN/CIT(A)-2/ACIT CIR/AN/1262/2018-19 involving proceeding u/s.143(3) of the Income Tax Act, 1961; in short "the Act”. Heard both the parties. Case file perused.
2 A.Y. : 2016-17 Mr. Mahendra Mohiniraj Gandhe, 2. We note at the outset the assessee’s sole substantive grievance raised in the instant appeal challenges correctness of the learned CIT(A)’s action declining its section 154 rectification in his main order dated 21.01.2020. It emerges during the course of hearing that the CIT(A) holds the impugned rectification as not maintainable since not pinpointing any apparent mistake on record.
We sought to know about the final status of the CIT(A) foregoing main order. Learned Counsel fairly informed that the assessee has filed his appeal ITA 413/PN/2020 which is fixed for hearing 30.10.2022. That being the case, we are of the opinion that the instant appeal raising section 154 rectification issue hardly serves any purpose once the assessee’s main appeal itself is pending. We therefore reject the assessee’s instant appeal with a liberty to him to raise all corresponding legal and factual issues in the main appeal i.e. ITA 413/PN/2020; if so advised. Ordered accordingly. Delay of sixteen days in filing of the instant appeal instituted on 10.09.2020 stands condoned since falling in Covid-19 pandemic outbreak period.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the Open Court on this 29th day of August, 2022.