WEIKFIELD PRODUCTS CO. (INDIA) PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

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ITA 1107/PUN/2018Status: DisposedITAT Pune27 July 2022AY 2008-094 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that the appeal was not maintainable because the assessee had sought to withdraw it before the CIT(A), and this withdrawal was accepted. The Tribunal dismissed the appeal as not maintainable.

What were the facts?

The assessee filed an appeal before the ITAT. However, the CIT(A) had previously accepted the assessee's request to withdraw the appeal. The assessee also had a pending rectification petition before the CIT(A).

What were the issues?

The primary issue was the maintainability of the appeal before the ITAT given the prior withdrawal of the appeal before the CIT(A) and the pendency of a rectification petition.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Sarvesh Khandelwal
For Respondent: Shri M.G. Jasanani

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.

2.

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.

3.

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).

4.

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.

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