ACIT, CIRCLE- 30(1), NEW DELHI V. KRISHAK BHARATI COOPERATIVE LTD., NEW DELHI

MA 268/DEL/2022

AI Insights

The case involves a miscellaneous application under Section 254(1) of the Income Tax Act, 1961, filed by the Revenue against M/s. Krishak Bharati Cooperative Ltd. The application was related to an earlier Tribunal order dated 04.01.2022 concerning the assessment year 2012-13. The Revenue's application was filed on 02.09.2022, which was 36 days beyond the permissible period for filing such applications. The Tribunal found the application to be time-barred and dismissed it, emphasizing that Section 254(2) does not provide for the condonation of delay in filing miscellaneous applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633581 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: KVSR KRISHANA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SHRI VIMAL KUMAR, JUDICIAL MEMBER M.A.Nos. 268/Del/2022 (Arising out of ITA No. 5754/Del/2017) Assessment Year: 2012-13 ACIT, Circle-30(1), New Delhi. Vs. M/s. Krishak Bharati, Cooperative Ltd., A-60, Kailash Colony, New Delhi PIN: 1100 48 PAN :AAAAK0203G (Applicant) (Respondent) ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The miscellaneous application under Section 254(1) of the Income Tax Act, 1961 (hereinafter referred as “the Act”) by the Revenue is against a common order dated 04.01.2022 in ITA No.5754/Del/2017 for assessment year 2012-13. 2. As per office report, it is noticed that the miscellaneous application filed on 06.09.2022 is time barred by 36 days. Assessee by Shri KVSR Krishana, Adv. Department by Shri Manoj Kumar, Sr. DR Date of hearing 30.05.2025 Date of pronouncement 30.05.2025 2 MA Nos.268/Del./2022 3. The facts are that the Tribunal order is dated 04.01.2022 and this miscellaneous application under Section 254(1) of the Act was filed on 02.09.2022. It is noticed that the Tribunal order was received by the Department on 14.02.2022. The appeal should have been filed or on before 31.08.2022 when this was pointed out to Ld. DR for the Revenue, he was unable to give any reasonable reply on this count. It transpires that this miscellaneous application is barred by limitation. We note that there is no provision under Section 254(2) that delay can be condoned in filing the miscellaneous application. The provision of Section 254(2) of the Act prescribes a time limit of six months from the end of the month in which the order is passed. The relevant provision of Section 254(2) of the Act reads as under:- “254(2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of 3 its intention to do so and has allowed the assessee a reasonable opportunity of being heard: 3 MA Nos.268/Del./2022 Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees.” 4. In view of above, the miscellaneous application is not maintainable and hence, dismissed being barred by limitation. 5. In the result, miscellaneous application of the revenue is dismissed. Order pronounced in the open court on 30 May, 2025. Sd/- Sd/- (S. RIFAUR RAHMAN) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER Dated: 12 June, 2025. Mohan Lal Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "