DCIT-4(1), KOLKATA V. M/S MANAKSIA ALUMINIUM CO. LIMITED, KOLKATA

MA 42/KOL/2024

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), Circle-4(1), Kolkata, as the appellant, and M/s Manaksia Aluminium Co. Limited, as the respondent. The revenue filed a miscellaneous application seeking to revisit the Tribunal's earlier decision which dismissed an appeal due to a significant delay in filing. The revenue argued that the delay was due to administrative reasons and not negligence, and sought to have the appeal heard on its merits. The respondent opposed this, citing the principles of finality in litigation and the absence of a valid condonation application at the original hearing. The Tribunal, after considering the submissions and relevant legal precedents, dismissed the miscellaneous application, upholding the original decision due to the procedural delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36459 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Other Referred Cases: CIT vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463, ACIT v. Saurashtra Kutch Stock Exchange LTD. [2008] 305 ITR 227 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member M.A. No.42/Kol/2024 (Arising out of I.T.A. No.92/Kol/2021) Assessment Year: 2014-15 DCIT, Circle-4(1), Kolkata ………………………………..…..........……….Appellant vs. M/s Manaksia Aluminium Co. Limited................………........……...…..…..Respondent 8/1, Lalbazar Street, Bikaner Building, Kolkata – 1. [PAN: AAGCM4560N] Appearances by: Shri Abhijit Kundu, CIT-DR, appeared on behalf of the appellant. Shri Akkal Dudhewala, AR, appeared on behalf of the Respondent. Date of concluding the hearing : December 20, 2024 Date of pronouncing the order : February 26, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The revenue filed the instant miscellaneous application seeking a revisit of the order passed by the Tribunal in ITA Nos.92/Kol/2021 & 281/Kol/2021 dated 26.07.2023 for assessment year 2014-15. The Tribunal vide its order had dismissed ITA No.92/Kol/2021 as infructuous due to delay of 975 days in filing the appeal without sufficient reasons being provided for condonation of such delay. Subsequently, ITA No.281/Kol/2021 was dismissed as infructuous. 2. The revenue contended through this miscellaneous application that the Tribunal failed to consider the merits of the case in ITA No.92/Kol/2021 while dismissing the appeal on account of delay. The revenue, therefore, has sought for a revisit of the order stating that the delay may be condoned. 3. In this context, the ld. DR stated that while passing the order by this Tribunal in ITA No.92/Kol/2021 had dismissed the appeal only on M.A. No.42/Kol/2024 Assessment Year: 2014-15 M/s Manaksia Aluminium Co. Limited 2 the ground of delay of 975 days in filing the appeal. However, the delay was due to administrative reasons and not due to negligence or willful default on the part of the revenue. He, therefore, stated that a condonation request may be considered to allow the appeal to be adjudicated on merits of the case. He further stated that the Principal Commissioner of Income Tax (PCIT)-2, Kolkata has directed to pursue the matter by filing a condonation request for the delay in response to the Tribunal’s order as there is substantive tax implications and justice demands that the appeal be heard on merits. 4. On the other hand, the ld. AR objected to such prayer and stated that the Tribunal has already dismissed ITA No.92/Kol/2021 after a thorough consideration. He further stated that revisiting of the order at this stage would amount to a review of its own decision, which is not permitted under the law. He also stated that the revenue has failed to file any valid condonation application at the time of original hearing before the Tribunal and permission to allow the request of the revenue through this miscellaneous application would contravene the principles of finality of litigation. He, therefore, prayed before the Bench for dismissal of the miscellaneous application filed by the Revenue. 5. We, after hearing the rival submissions of both the parties and perusing the materials available on record, find that the Tribunal had dismissed ITA No.92/Kol/2021 due to inordinate delay of 975 days as the revenue failed to provide any valid or sufficient reason for condonation of such delay at the time of hearing of the case. We note that revising of an order already passed by the Tribunal would amount to a revision of its own order, which is beyond the scope of the application u/s 254(2) of the Act. We further note that the Tribunal in miscellaneous applications has limited power of rectification of apparent mistakes in its orders and the present request of the revenue does not fall under this scope. We place reliance by various judicial M.A. No.42/Kol/2024 Assessment Year: 2014-15 M/s Manaksia Aluminium Co. Limited 3 precedents including the decision of the Hon’ble Supreme Court in the case of CIT vs. Hero Cycles Pvt. Ltd. reported in (1997) 228 ITR 463 and ACIT v. Saurashtra Kutch Stock Exchange LTD. reported in [2008] 305 ITR 227 (SC). In view of our above discussion, we find no merit in the present miscellaneous application filed by the revenue seeking for revisit the order and condonation of delay 975 days in filing ITA No.92/Kol/2021. Consequently, the miscellaneous application is dismissed. 6. In the result, the miscellaneous application of the revenue is dismissed. Kolkata, the 26th February, 2025. Sd/- Sd/- [Rajesh Kumar] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 26.02.2025. RS Copy of the order forwarded to: 1. DCIT, Circle-4(1), Kolkata 2. M/s Manaksia Aluminium Co. Limited 3.CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "