DCIT - CC- 3, THANE V. .AJIV YASHWANT PATIL, MUMBAI

MA 220/MUM/2024

AI Insights

The case involves a Miscellaneous Application filed by the Revenue seeking recall of a Tribunal order dated 15.02.2024, which had partly allowed the assessee's appeal and dismissed the Revenue's appeal on various grounds. The Revenue contended that the Tribunal had not addressed ground no 1 and 2 raised by them in ITA No. 610/Mum/2022. However, the MA was filed 28 days late, beyond the permissible six-month period for filing such applications under section 254(2) of the Income Tax Act, 1961. The Tribunal, citing a precedent, dismissed the application due to the delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471002 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 27-09-2024
• Other Referred Cases: Ram Baburao Salve 162 taxmann.com 354
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAM KRISHN KEDIA
• Section: 254(2)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGARWAL, AM MA No. 220/Mum/2024 (Arising out of ITA No.610/Mum/2022) (Assessment Year: 2008-09) DCIT – CC – 3 Room No. 12, A-Wing, 6th Floor, Ashar IT Park, Wagale IND. Estate, Road No. 16Z, Thane (W), Palghar, Maharashtra – 400604. Vs. Ajiv Yashwant Patil 103, Parijat Gauthan, Virar West, Palghar, Thane – 401303. PAN/GIRNo. ABQPP8269F (Applicant) : (Respondent) Applicant by : Shri. Subodh Ratnaprakhi Respondent by : Shri. Ram Krishn Kedia (Sr. DR) Date of Hearing : 06.12.2024 Date of Pronouncement : 09.12.2024 ORDER Per Kavitha Rajagopal, JM: This Miscellaneous Application (‘MA’ for short) has been filed by the Revenue u/s. 254(2) of the Income Tax Act, 1961 (‘the Act' for short), for the Assessment Year 2008- 09 for recall of the Tribunal order in ITA No. 549/Mum/2022. 2. The Revenue has filed this MA pursuant to the order of the Tribunal dated 15.02.2024 in which both the assessee as well as the revenue were in cross appeals on various grounds. The Tribunal vide its order dated 15.02.2024 had partly allowed the assessee’s appeal and had dismissed the revenue’s appeal on various grounds. The revenue had sought for recall of the impugned order on the ground that the Tribunal has not decided ground no 1 and 2 raised by the revenue in ITA No. 610/Mum/2022. MA No. 220/Mum/2024 (A.Y. 2008-09) (Arising out of ITA No. 610/Mum/2022) Ajiv Yashwant Patil 2 3. Before getting into the merits of the MA, it was observed by the Bench that the present MA filed by the revenue was time barred by 26 days for which the ld. DR prayed for condonation of the said delay along with an application for condoning the delay. 4. We have heard the rival submissions and perused the materials available on record. Upon perusal of the application, it is evident that the present application has been preferred with a delay of 28 days as per the provision of section 254(2) of the Act which mandates that the application has to be filed within 6 months from the end of the month in which the order was passed, with a view to rectify any mistake apparent from the record and for amending any order, which is brought to the notice of the Tribunal either by the assessee or by the ld. A.O. The Tribunal is not vested with any power to condone the delay in filing the MA beyond a period of 6 months. The decision of the Hon'ble Jurisdictional High Court in the case of Ram Baburao Salve 162 taxmann.com 354 has reiterated the proposition that section 254 of the Act does not confer the power to the Tribunal for condoning the delay in filing the application beyond 6 months. We, therefore, are inclined to dismiss the MA filed by the Revenue on this observation. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open court on 09.12.2024 Sd/- Sd/- (GIRISH AGARWAL) (KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated: 09.12.2024 Karishma J. Pawar (Stenographer) MA No. 220/Mum/2024 (A.Y. 2008-09) (Arising out of ITA No. 610/Mum/2022) Ajiv Yashwant Patil 3 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Mumbai 5. Guard File BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai "