ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH V. M/S. VIKASH AGARWAL(HUF), TINSUKIA

MA 2/GTY/2024

AI Insights

The case involves two miscellaneous applications (M.A. No.2/GTY/2024 and M.A. No.3/GTY/2024) filed by the revenue against the common order of the Coordinate Bench of the Income Tax Appellate Tribunal in ITA Nos.263/GTY/2018 & 264/GTY/2018. The applications were filed with significant delays of 131 days and 138 days respectively. The revenue sought condonation of these delays, which was not permissible under section 254(2) of the Income Tax Act. Consequently, the Tribunal dismissed both applications on the grounds of limitation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772058 (ITAT-GUWAHATI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER M.A. No.2/GTY/2024 (in I.T.A. Nos.263/GTY/2018) Assessment Year: 2015-16 ACIT, Circle-2, Dibrugarh…...…………....….........…..........….…… Appellant vs. M/s Vikash Agarwal(HUF)…....………..………..…...…..…..…..... Respondent C/o Radhe Mohan Agarwal, Krishna Niwas, Majum Road, P.O. Tinsukia-786125. [PAN: AAAHV7599H] M.A. No.3/GTY/2024 (in I.T.A. Nos.264/GTY/2018) Assessment Year: 2015-16 ACIT, Circle-2, Dibrugarh…...…………....….........…..........….…… Appellant vs. Mrs. Nidhi Agarwal…………....………..………..…...…..…..…..... Respondent C/o Radhe Mohan Agarwal, Krishna Niwas, Majum Road, P.O. Tinsukia-786125. [PAN: ADEPA5300J] Appearances by: Shri Kaushik Roy, JCIT, appeared on behalf of the appellant. None appeared on behalf of the Respondent. Date of concluding the hearing : August 29, 2025 Date of pronouncing the order : August 29, 2025 आदेश / ORDER These are the two miscellaneous applications have been filed by the revenue against the common order of the Coordinate Bench of this Tribunal in ITA Nos.263/GTY/2018 & 264/GTY/2018 dated 24.05.2023. 2. Shri Kaushik Roy, JCIT represented on behalf of the revenue and none represented on behalf of the assessee. Printed from counselvise.com M.A. No.2&3/GTY/2024 2 3. M.A. No.2/GTY/2024 - A perusal of the miscellaneous application filed by the revenue shows that the M.A has been signed on 10.04.2024 and has been filed in April 2024. The M.A filed by the revenue is delay of 131 days as has been mentioned in the petition for condonation of delay filed by the revenue. 4. M.A. No.3/GTY/2024 - A perusal of the miscellaneous application filed by the revenue shows that the M.A has been signed on 17.04.2024 and filed in April 2024 having a delay of 138 days as mentioned in the prayer for condonation of delay filed by the revenue. 5. We find that the provisions of section 254(2) of the Act does not provide for condonation of delay. As both the miscellaneous applications filed by the revenue are beyond the time prescribed in the provisions of section 254(2) of the Act. The miscellaneous applications filed by the revenue stand dismissed on account of limitation. 6. In the result, both the miscellaneous applications of the revenue are dismissed. Kolkata, the 29th August, 2025. Sd/- (जाज[ माथन) (GEORGE MATHAN) ÛयाǓयक सदèय / JUDICIAL MEMBER Dated: 29.08.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3.CIT (A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com M.A. No.2&3/GTY/2024 3 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "