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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE
Assessee by Shri Sarvesh Khandelwal Revenue by Shri M.G. Jasanani Date of hearing 13-07-2022 Date of pronouncement 27-07-2022 आदेश / ORDER PER S.S. GODARA, JM :
This assessee‟s appeal for AY 2008-09 arises against the CIT(A), Pune-5, Pune‟s order dated 10-08-2017 passed in case No. PN/CIT(A)-5/Dy.CIT, Cir-7, Pune/84/2010-11, in proceedings under Section 143(3) of the Income Tax Act, 1961, in short „the Act‟.
Heard both the parties. Case file perused.
It emerges at the outset that the assessee‟s instant appeal is not even maintainable since the CIT(A) has gone by its letter dated 07.08.2017 seeking to withdraw the same which stands accepted. Learned counsel at this stage informed us in light of the assessee‟s averments in its affidavit dated 11.06.2018 para 6 that its rectification petition filed before the CIT(A) dated 30.01.2018 is pending since then. Faced with this situation, we dismiss the assessee‟s instant appeal as not maintainable with a liberty to pursue all of its alternative remedies; including the foregoing rectification; as per law, if so advised. Ordered accordingly.
Delay of 197 days in filing of the instant appeal is condoned in light of the assessee‟s arguments of having some communication gap at various levels so as to make way for the cause of substantial justice as held in Collector, Land Acquisition vs. MST Katiji & Ors. (1987) 167 ITR 471 (SC).
This assessee‟s appeal is dismissed in above terms.
Order pronounced in the Open Court on 27th July, 2022.
Sd/- Sd/- (DIPAK P. RIPOTE) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे Pune; ददिधांक Dated : 27th July, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2.
3. The CIT(A), Pune-5, Pune 4. The Pr.CIT, Pune-4, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 14-07-2022 Sr.PS 2. Draft placed before author 25-07-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.