Shri Waral Ramchandra Patilba,, Ahmednagar v. ITO Wd.-4,, Ahmednagar

ITA 253/PUN/2009 | 2005-2006
Pronouncement Date: 31-01-2011 | Result: Dismissed

Appeal Details

RSA Number 25324514 RSA 2009
Assessee PAN AARPV4904Q
Bench Pune
Appeal Number ITA 253/PUN/2009
Duration Of Justice 1 year(s) 11 month(s) 11 day(s)
Appellant Shri Waral Ramchandra Patilba,, Ahmednagar
Respondent ITO Wd.-4,, Ahmednagar
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 31-01-2011
Assessment Year 2005-2006
Appeal Filed On 18-02-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER I.T.A. NO. 253/PN/2009 : A.Y. 2005-06 SHRI WARAL RAMCHANDRA A/P NIKHOJ TAL. PARNER DIST. AHMEDNAGAR PAN AARPV 4904 Q : APPELLANT VS. I.T.O. WARD 4 AHMEDNAGAR : RESPONDENT APPELLANT BY: SHRI S.N. DOSHI RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV JM THIS APPEAL BY THE ASSESSEE IS FILED AGAINST THE ORDER OF THE CIT(A)-I PUNE DATED 24-11-2008 FOR A.Y . 2005-06. 2. AT THE TIME OF HEARING OF THIS APPEAL THE LEARN ED COUNSEL FOR THE ASSESSEE POINTED OUT THAT ON SIMILA R POINT THE ASSESSEE HAS FILED A RECTIFICATION PROCEEDINGS BEFORE THE CIT(A). IN THIS VIEW OF THE MATTER WE FIND THAT SIMILAR ISSUE IS SUB-JUDICE BE FORE THE CIT(A) SO IT IS NOT FAIR ON OUR PART TO GO AHE AD WITH THE MATTER WHICH IS ALREADY SUB-JUDICE BEFORE THE PAGE 2 OF 2 ITA NO. 253/PN/2009 WARAL RAMCHANDRA A.Y. 2005-06 CIT(A) ON SIMILAR ISSUE EVEN THOUGH BY WAY OF RECTIFICATION. THE CLAIM BEFORE US IS PREMATURE. S O IN VIEW OF THIS WE DISMISS THIS APPEAL. SINCE WE ARE DISMISSING THIS APPEAL ON A PRELIMINARY ISSUE WE A RE REFRAINED TO COMMENT ON THE MERITS OF THE ISSUE AT HAND. 3. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 31 ST DAY OF JANUARY 2011. SD/- SD/- (D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 31 ST JANUARY 2011. ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-I PUNE 4. THE C.I.T. I PUNE 3. THE D.R A BENCH PUNE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE