INCOME TAX OFFICER, ALAPPUZHA V. NISHAKOSHY, ALLEPPEY

MA 22/COCH/2023

AI Insights

The case involves two miscellaneous applications (MAs) related to a previous ITAT order (ITA No.82/Coch/2022) concerning the assessment year 2017-18. The Revenue sought to recall the order due to an alleged mistake, while the assessee requested a rectification regarding the incorrectly mentioned assessment year in the order. Both parties filed their applications beyond the statutory six-month period, leading to their dismissal based on the lack of jurisdiction to entertain late submissions under section 254(2) of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34390 (ITAT-COCHIN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Other Referred Cases: A.S. Chinnaswamy Raju (HUF) v. ACIT, Arvindbhai H. Shah V. ACIT, Ms. Shamsunissa Begum V. DCIT, Rahul Jee & Co. (P) Ltd. V. ACIT, ACIT Vs. Smt. Preetha S. Nair
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL; WAY OF THIS MISCELLANEOUS APPLICATION IS
• Keywords: Condonation of delay; Period of limitation
• Section: 254(2); 101

Judgement Text

"MP No.22/Coch/2023 Nisha Koshy, Alleppey IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER MP No.22/Coch/2023 (Arising out of ITA No.82/Coch/2022 AssessmentYear:2017-18 ACIT Circle Alappuzha Vs. Nisha Koshy Mankott Cullen Bridged Alleppey Kerala 688 011 PAN No. AEDPP1438A APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 03.01.2025 Date of Pronouncement : 24.03.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: The revenue by way of this miscellaneous application is seeking to recall the order passed by the ITAT in ITA No.82/Coch/2022 and dated 28.10.2022 on the reasoning that there is a mistake apparent in the order of the ITAT. Further, the AR of the assessee has also filed a miscellaneous application u/s. 254(2) of the Act seeking rectification in paragraph no. 15 of the order passed in ITA No.82/Coch/2022 and dated 28.10.2022 on the reason of incorrect mention of assessment year 2015-16 in place of 2017-18. MP No.22/Coch/2023 Nisha Koshy, Alleppey Page 2 of 3 2. At the outset, ld. DR drew our attention on petition for condonation of delay u/s. 253(5) of the Act along with an affidavit filed by the revenue and submitted that the last date of filing miscellaneous petition was 30.04.2023 and as such there is a delay of 108 days in presenting this miscellaneous petition due to acute shortage of staffs. 2.1 On going through the condonation petition, we observed that this MA is filed by the revenue beyond the period prescribed u/s 254(2) of the Act. 3. We are of the opinion that both these MAs are filed belatedly beyond 6 months from the end of the month in which order was communicated to the respective parties. Hence, the Tribunal has no power u/s 254(2) of the Act to condone the delay since this MA is filed beyond the time allowed under the provisions of section 254(2) of the Act. In holding so, we rely on the following judicial pronouncements:  A.S. Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.)  Arvindbhai H. Shah V. ACIT (2004) 91 ITD 101 (Ahd.)(SB)  Ms. Shamsunissa Begum V. DCIT (2017) 83 taxmann.com 96 (Bangalore Trib.)  Rahul Jee & Co. (P) Ltd. V. ACIT (2009) 120 ITD 481 (Delhi)  ACIT Vs. Smt. Preetha S. Nair (2010) 193 Taxman 28 (Cochin) (MAG) 3.1 In view of the facts and circumstances of the case as well as the decisions cited above, we hold that the miscellaneous application filed by the revenue and assessee are beyond the period of limitation as provided u/s. 254(2) of the Act and are not MP No.22/Coch/2023 Nisha Koshy, Alleppey Page 3 of 3 maintainable. Accordingly, the same are dismissed being barred by limitation. 4. In the result, the miscellaneous petitions filed by the Revenue and assessee are dismissed. Order pronounced in the open court on 24th Mar, 2025 Sd/- (Inturi Rama Rao) Accountant Member Sd/- (Keshav Dubey) Judicial Member Bangalore, Dated: 24th Mar, 2025. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Cochin. 6. Guard file By order Asst. Registrar, ITAT, Cochin "