DCIT, CIRCLE- 6(2), NEW DELHI V. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

MA 37/DEL/2022

AI Insights

The case involves two miscellaneous applications (M.A.No.37/Del/2022 and M.A.No.38/Del/2022) filed by the Revenue against M/s. Container Corporation of India Ltd. The applications were related to orders dated 10.03.2021 for the assessment year 2014-15, which the Revenue sought to recall, claiming that the issues were not covered in favor of the assessee as previously stated. The main contention from the Revenue was that the earlier decision mistakenly referenced covered issues from assessment years 2003-04 to 2005-06, which were not applicable. The assessee countered that the applications were barred by limitation. The tribunal, after examining the records and the legal provisions under Section 254(2) of the Income Tax Act, concluded that the applications were indeed filed beyond the permissible time limit and thus dismissed them.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792455 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 07-02-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSARA
• Assessee Lawyers: V RAJ KUMAR
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER M.A.No.37/Del/2022 (Arising out of ITA No.2367/Del/2018) Assessment Year: 2014-15 ACIT, Circle-6(2), New Delhi PIN: 1100 55 Vs. M/s.Container Corporation of India Ltd., Concor Bhawan, C-3, Mathura Road, Sarita Vihar, New Delhi-1100 76 PAN AAACC1205A (Applicant) (Respondent) M.A.No.38/Del/2022 (Arising out of ITA No.1616/Del/2018) Assessment Year: 2014-15 DCIT, Circle-6(2), New Delhi PIN: 1100 55 Vs. M/s.Container Corporation of India Ltd., Concor Bhawan, C-3, Mathura Road, Sarita Vihar, New Delhi-1100 76 PAN AAACC1205A (Applicant) (Respondent) Assessee by Shri V Raj Kumar, Adv. Department by Ms. Harpreet Kaur Hansara, Sr. DR Date of hearing 21.11.2025 Date of pronouncement 05.12.2025 Printed from counselvise.com 2 MA Nos.37 & 38/Del./2022 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The above captioned miscellaneous applications filed by Revenue are against orders dated 10.03.2021 for assessment year 2014-15. 2. Learned Authorized Representative for the Revenue submitted that the appeals filed by the Revenue and the assessee were decided vide order dated 10.03.2021 by mentioning that the issue is covered in favour of assessee in assessment years 2003- 04 to 2005-06. However, the issue was not covered. So, the order dated 10.03.2021 may be recalled. 3. Learned Authorized Representative for the appellant/assessee submitted that the miscellaneous applications filed on 07.02.2022 are barred by limitation. 4. From examination of record in light of aforesaid rival contentions, it is crystal clear that copy of order dated 10.03.2021 was received by the Revenue on 12.04.2021. 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 Printed from counselvise.com 3 MA Nos.37 & 38/Del./2022 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 3 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.” 5. In view of above material facts and legal position, we note that there is no provision under Section 254(2) of the Act that delay can be condoned in filing the miscellaneous applications. The provision of Section 254 of the Act prescribes a time limit of six months from the end of the month in which the order is passed or received. Therefore, the miscellaneous applications are barred by limitation. 6. In the result, miscellaneous applications are dismissed being barred by limitation. Order pronounced in the open court on 5th December, 2025. Sd/- Sd/- (S RIFAUR RAHMAN) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER Dated: 5th December, 2025. Mohan Lal Printed from counselvise.com 4 MA Nos.37 & 38/Del./2022 Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "