DCIT, CENTRA, CIRCLE- II , NOIDA V. TIRUPATI MEDICARE PVT. LTD., NEW DELHI

MA 372/DEL/2023

AI Insights

The case involves the Deputy Commissioner of Income Tax, Central Circle-II, Noida (Appellant) against Tirupati Medicare Pvt. Ltd. (Respondent) concerning four assessment years: 2011-12, 2012-13, 2014-15, and 2015-16. The revenue filed four miscellaneous applications under Section 254(2) of the Income-tax Act, 1961, requesting the recall of a Tribunal's order dated 23.12.2022. The applications were found to be time-barred by 73 days. The Tribunal highlighted that there is no provision under Section 254(2) for condoning the delay in filing miscellaneous applications, leading to the dismissal of all applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 125995 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: AMIT GOEL; PRANAV
• Keywords: Opportunity of being heard
• Section: 254(2); 73

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G-FRIDAY’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Miscellaneous Application Nos. 370, 371, 372 & 373/Del/2023 (In ITA Nos. 7153, 7154, 7156 & 7157/DEL/2018) Assessment Years : 2011-12, 2012-13, 2014-15 & 2015-16 DCIT, Central Circle-II, Noida 2nd floor, ARTO Complex, Sector-33, Noida (PAN : AACCT2945A) Vs. Tirupati Medicare Pvt. Ltd. D-14, 2nd floor, Preet Vihar, New Delhi – 92 (Appellant) (Respondent) Appellant by : Shri Ashish Tripathi, Sr. DR. Respondent by : Shri Amit Goel, Adv. & Shri Pranav Yadav, Adv. Date of hearing : 25.04.2025 Date of pronouncement : 25.04.2025 ORDER PER SHAMIM YAHYA, AM : By way of these 04 rectification applications, the revenue under Section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) has requested for recalling of the Tribunal’s common order in ITA Nos. 7153, 7154 7156 & 7157/Del/2018 dated 23.12.2022. 2 2. At the outset, it is noticed that this miscellaneous application is time barred by 73 days. The facts are that the Tribunal order is dated 23.12.2022 and this miscellaneous application under Section 254(2) of the Act was filed on 13.09.2023. When this was pointed out to learned DR for the Revenue, he was unable to give any reasonable reply on this count. It transpires that these miscellaneous applications are barred by limitation by 73 days. We noted 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 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.” 3 3. It means that these miscellaneous applications are not maintainable and hence, dismissed as barred by limitation. 4. In the result, all 04 miscellaneous applications of the revenue are dismissed. Order pronounced on 25.04.2025 upon conclusion of hearing. Sd/- Sd/- [YOGESH KUMAR US] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER SRBhatnagar Copy forwarded to: - 1.Appellant 2. Respondent 3. CIT 4. CIT (A) 5.DR, ITAT By Order, Assistant Registrar, ITAT, Delhi Benches "