MR. MAHENDRA MOHINIRAJ GANDHE,AHMEDNAGAR vs. ASSTT COMMISSIONER OF INCOME TAX, AHMEDNAGAR CIR, AHMEDNAGAR, AHMEDNAGAR

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ITA 533/PUN/2020Status: DisposedITAT Pune29 August 2022AY 2016-20174 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the instant appeal challenging the rectification order serves no purpose as the main appeal is already pending. The assessee was granted liberty to raise all issues in the main appeal.

What were the facts?

The assessee filed an appeal challenging the CIT(A)'s order declining a section 154 rectification. The CIT(A) found no apparent mistake to warrant rectification. The assessee's main appeal against the original CIT(A) order is also pending.

What were the issues?

Whether an appeal against a rectification order is maintainable when the main appeal against the original order is pending. The maintainability of the rectification application itself.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI S.S.GODARA, JM & SHRI DR. DIPAK P. RIPOTE, AM

For Appellant: Shri Hari Krishan
For Respondent: Shri Arvind Desai
Hearing: 22.06.2022Pronounced: 29.08.2022

आदेश / ORDER PER S. S. GODARA, JM :

1.

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.

3.

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.

4.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the Open Court on this 29th day of August, 2022.

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