ITO, WARD-35(5), DELHI V. ARUN KUMAR MITTAL, DELHI

MA 282/DEL/2024

AI Insights

The case involves a miscellaneous application filed by the Income Tax Officer, Ward 35(5), New Delhi, against Shri Arun Kumar Mittal, concerning an order from the Income Tax Appellate Tribunal. The application sought to recall the Tribunal's earlier order dated 20th December 2023, under Section 254(2) of the Income-tax Act, 1961, which allows the Tribunal to rectify any apparent mistake in its orders. However, the application was filed on 9th July 2024, exceeding the six-month time limit prescribed by Section 254(2) of the Act, leading to its dismissal as time-barred.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31449 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: RAKESH GUPTA
• Keywords: Opportunity of being heard
• Section: 254(2)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D-FRIDAY’ : NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER Miscellaneous Application No.282/Del/2024 (In ITA No. 2970/DEL/2022) Assessment Year : 2019-20 Income Tax Officer, Ward 35(5), New Delhi (PAN : AADPM6382J) Vs. Shri Arun Kumar Mittal, C-65, Milansar Apartment, Plot No. 2, Sector-14, Rohini, Delhi (Appellant) (Respondent) Appellant by : Shri Amit Katoch, Sr. DR Respondent by : Dr. Rakesh Gupta, Adv. Date of hearing : 21.03.2025 Date of pronouncement : 02.04.2025 ORDER PER MAHAVIR SINGH, VP By way of this rectification application, 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 order in ITA No. 2970/Del/2022 dated 20.12.2023. MA-282/Del/2024 2 2. At the outset, it is noticed that this miscellaneous application is time barred by 8 days. The facts are that the Tribunal order is dated 20th December, 2023 and this miscellaneous application under Section 254(2) of the Act was filed on 09th July, 2024. 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 this miscellaneous application is barred by limitation by 08 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 : MA-282/Del/2024 3 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 this miscellaneous application is not maintainable and hence, is dismissed as barred by limitation. We refrain from adjudicating the issue as to whether the second miscellaneous application which is under consideration is maintainable or not. 4. In the result, the miscellaneous application of the revenue is dismissed. Order pronounce on 02nd April, 2025. Sd/- Sd/- (SHAMIM YAHYA) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT SR BHATNAGAR Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "