DCIT, CC-I, LUDHIANA V. SH. PUNEET BEDI, LUDHIANA

MA 6/CHANDI/2025

AI Insights

The case involves a Miscellaneous Application (M.A. No. 46/Chd/2019) filed by Sh. Roshan Lal Jindal against a common order passed by the Income Tax Appellate Tribunal, Chandigarh on 14.7.2019, related to an earlier appeal (ITA No. 53/CHD/2014). The application sought rectification of an order dated 14.9.2017. However, it was filed on 23.10.2023, well beyond the six-month statutory limit for such applications under section 254(2) of the Income Tax Act. The Departmental Representative argued for dismissal based on this limitation, and the Tribunal agreed, citing precedents from the Karnataka and Bombay High Courts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714273 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Assessment Year: 2011-2012
• Other Referred Cases: Karuturi Global Ltd vs DCIT, Leena Power Tech Engineers Ltd vs DCIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: SUDHIR SEHGAL; VIRTUAL
• Keywords: Opportunity of being heard; Period of limitation

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. No. 46/Chd/2019 (Arising out of ITA No. 53/CHD/2014 Ǔनधा[रण वष[ / Assessment Year : 2008-09 Sh. Roshan Lal Jindal, #83, NAC Manimajra, Chandigarh बनाम Vs. The DCIT, Central Circle-1, Chandigarh èथायी लेखा सं./PAN NO: AAMPJ1997R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( HYBRID MODE ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Sudhir Sehgal, Advocate (Virtual) राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 25.07.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 04.08.2025 आदेश/Order Per Krinwant Sahay, AM : The present Miscellaneous Application has been filed by the Assessee against the common order passed by the ITAT Chandigarh dt. 14.7.2019, including the appeal in question i.e., ITA No. 53/Chd/2014 in the case of Assessee, Shri Roshan Lal Jindal. Printed from counselvise.com M.A.No.46-Chd-2019- Sh. Roshan Lal Jindal, Chandigarh 2 2. At the outset, we notice from the record that the M.A is barred by limitation. The date of passing of the Order is 14.09.2017 and the present MA has been filed by the Assessee on 23.10.2023. 3. The Assessee through its detailed application dt. 19.1.2024 and submissions made therein has requested for rectification of the order of the Tribunal dated 14.9.2017 4. Per contra, the ld. DR submitted that this application is required to be dismissed being barred by limitation as provided u/s 254 of the I.T. Act. 5 We have heard the rival contentions and perused the material available on the record. Admittedly, the present application for rectification / modification of the order in the aforesaid case was filed by the Assessee under section 254(2) of the Income Tax Act. Section 254(2) of the Act provide 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, Printed from counselvise.com M.A.No.46-Chd-2019- Sh. Roshan Lal Jindal, Chandigarh 3 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 its intention to do so and has allowed the assessee a reasonable opportunity of being heard: 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. 6. From the perusal of the above said statutory provision, it is abundantly clear that in case any application is filed either by the AO or by the assessee within six months from the end of the month in which the order has been passed. This Tribunal may amend/ rectify the mistake if any brought to its notice. 7. The law has been fairly settled that the Tribunal has no power to extend the period of limitation granted by the statute. We are of the opinion that as per the provision of Printed from counselvise.com M.A.No.46-Chd-2019- Sh. Roshan Lal Jindal, Chandigarh 4 Section 254, the period for filing the MA is six months and the Tribunal being the creation of the statute is bound to follow the limitation provided in the statute i.e., the Tribunal is bound to rectify / modify the order, if an application filed by the Assessee or by the Assessing Officer within the period of six months. Since in the present case, the application has been filed beyond the period of six months, therefore, we are of the considered opinion, that the application filed by the Assessee are not maintainable and are required to be dismissed. 8. For the above said purposes, we may fruitfully rely upon the decision of the Hon'ble Karnataka High Court in the case of Karuturi Global Ltd vs DCIT 116 Taxmann.com 924 and also of the Hon'ble Bombay High Court in the case of Leena Power Tech Engineers Ltd vs DCIT 172 Taxmann.com 424. 9. In view of the above, we are of the considered opinion that the application filed by the Assessee is not maintainable as are barred by period of limitation. In view of the above, we deem it appropriate to dismiss the captioned MA filed by the Assessee. Printed from counselvise.com M.A.No.46-Chd-2019- Sh. Roshan Lal Jindal, Chandigarh 5 10. In view of the above, the Misc. application filed by the Assessee is dismissed. Order pronounced on 04.08.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "