DCIT, NEW DELHI V. ULTIMATE FLEXIPACK LTD, NEW DELHI

MA 116/DEL/2021

AI Insights

The case involves the Deputy Commissioner of Income Tax (DCIT), CC-18, New Delhi, as the appellant, and Ultimate Flexipack Ltd. as the respondent. The Revenue filed three miscellaneous applications seeking recall of a common order dated 20.03.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench. The applications were filed on 20.07.2021 and 12.07.2021, respectively, which was beyond the permissible time limit of six months as prescribed under Section 254(2) of the Income Tax Act. The Tribunal, upon reviewing the applications, found them to be time-barred and dismissed them without considering the merits of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315551 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M.P. RASTOGI
• Assessee Lawyers: OM PARKASH
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D-FRIDAY’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Miscellaneous Application No. 116/Del/2021 (In ITA No. 901/DEL/2009) ASSTT. YEAR : 2005-06 AND Miscellaneous Application No. 117/Del/2021 (In ITA No. 2199/DEL/2009) Assessment Year : 2006-07 AND Miscellaneous Application No. 121/Del/2021 (In ITA No. 2782/DEL/2009) ASSTT. YEAR : 2006-07 DCIT, CC-18, NEW DELHI Vs. ULTIMATE FLEXIPACK LTD. 305, 3RD FLOOR, BHANOT CORNER, PAMPOST ENCLAVE, GREATER KAILASH-I, NEW DELHI – 48 (PAN: AAACU6565D) (Appellant) (Respondent) Appellant by : Shri M.P. Rastogi, Adv. Respondent by : Shri Om Parkash, Sr. DR. Date of hearing : 16.05.2025 Date of pronouncement : 16.05.2025 2 ORDER PER SHAMIM YAHYA, AM : By way of these misc. applications, Revenue seeks recall of the order of this Tribunal passed in a common order dated 20.03.2019. 2. At the outset, it is noticed that these miscellaneous applications are time barred. The facts are that in the corresponding appeals the Tribunal has passed a common order dated 20.3.2019 and first miscellaneous application (under Section 254(2) of the Act was filed on 20.07.2021 and remaining two misc. applications were filed 12.07.2021. 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. 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 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.” 3. It means that these miscellaneous applications are not maintainable and hence, dismissed being barred by limitation. 4. In the result, all the 03 miscellaneous application of the Revenue are dismissed. Order pronounced on 16.05.2025 upon conclusion of hearing. SD/- SD/- [CHALLA NAGENDRA PRASAD] [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 "