ITO WARD 45 (1), NEW DELHI V. M/S RAMESH CHAWLA (HUF), NEW DELHI

MA 12/DEL/2024

AI Insights

The case involves two miscellaneous applications (MA No. 12/Del/2024 and MA No. 422/Del/2023) filed by the Revenue against orders passed by the Income Tax Appellate Tribunal in favor of Smt. Kanika Chawla and M/s Ramesh Chawla (HUF). The applications sought to recall the Tribunal's orders concerning the quantum of addition and penalty levied under sections 143(3) and 271(1)(c) of the Income Tax Act, respectively. The Tribunal found that the applications were filed beyond the permissible time limit of six months as stipulated under section 254(2) of the Act, leading to their dismissal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314345 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: I. P. BANSAL
• Section: 143(3); 271(1)(c)

Judgement Text

"MA.No.12/Del/2024 & MA No.422/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER MA No. 12/Del/2024 (In I.T.A No.6652/Del/2015) िनधा\u0005रणवष\u0005/Assessment Year: 2004-05 ITO, Ward 45(1), E 2 Room No.1810, 18th Floor, SPM Civic Centre, Minto Road, New Delhi. बनाम Vs. M/s Ramesh Chawla (HUF) B-312, Vishal Enclave, Rajori Garden, New Delhi. PAN No.AAGHR6671C अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent & MA No. 422/Del/2023 (In I.T.A No.6653/Del/2015) िनधा\u0005रणवष\u0005/Assessment Year: 2004-05 ITO, Ward 45(1), E 2 Room No.1810, 18th Floor, SPM Civic Centre, Minto Road, New Delhi. बनाम Vs. Smt. Kanika Chawla, B-312, Vishal Enclave, Rajori Garden, New Delhi. PAN No.AERPC9703R अपीलाथ\u0011 Appellant \u0013\u0014यथ\u0011/Respondent Assessee by Shri I.P. Bansal, Adv. Shri Vivek Bansal, Adv. and Shri Vishal Chechi, Adv. Revenue by Shri Amit Katoch, Sr. DR सुनवाईक\bतारीख/ Date of hearing: 13.09.2024 उ\u000eोषणाक\bतारीख/Pronouncement on 08.05.2025 MA.No.12/Del/2024 & MA No.422/Del/2023 2 आदेश /O R D E R PER C.N. PRASAD, J.M. This Miscellaneous Application No.422/Del/2023 is filed by the Revenue in the case of Smt. Kanika Chawla to recall the order passed in ITA No.6653/Del/2015 dated 11.10.2019 against quantum of addition made u/s 143(3) as well as the order of the Tribunal dated 23.11.2022 in ITA No.6685/Del/2018 against penalty levied u/s 271(1)(c) of the Act. The Revenue filed one miscellaneous application against two different orders of the Tribunal and therefore the miscellaneous application filed by the Revenue can be entertained only against one order of the Tribunal. 2. Perusal of the record shows that the Tribunal passed order in ITA No.6653/Del/2015 on 11.10.2019 in the case of Ramesh Chawla (HUF) and Smt. Kanika Chawla which is a common order for the AY 2004-05. This order of the Tribunal was received by the Office of the Commissioner of Income Tax, Judicial on 27.11.2019. 3. The Tribunal passed order in ITA No.6685/Del/2018 on 23.11.2022 in the case of Smt. Kanika Chawla restoring the penalty proceedings to the Assessing Officer since the quantum proceedings were restored to the Assessing Officer. This order of the Tribunal was received by the CIT, Judicial, New Delhi on 04.01.2023. Later MA.No.12/Del/2024 & MA No.422/Del/2023 3 on the Revenue filed miscellaneous application on 08.11.2023 with substantial delay i.e. more than four years in respect of the order of the Tribunal in ITA No.6653/Del/2015 dated 11.10.2019. Further even assuming for a moment that this miscellaneous application was filed against the order in ITA No.6685/Del/2018 dated 23.11.2023 still there is a delay of more than four months. 4. Similarly in the case of M/s Ramesh Chawla (HUF) the Revenue filed miscellaneous application on 10.01.2024 against the order of the Tribunal in ITA No.6652/Del/2015 dated 10.11.2019 with a delay of more than four years. 5. As per the provisions of sub-section (2) of section 254 of the Act the miscellaneous application with a view to rectify any mistake apparent from record or amend any order passed by the Tribunal under sub-section (1) shall have to be filed within six months from the end of the month in which the order was passed by the Tribunal. Therefore, the miscellaneous applications filed by the Revenue against the orders of the Tribunal which were filed after delay of more than four years are barred by limitation and are not maintainable. MA.No.12/Del/2024 & MA No.422/Del/2023 4 6. Accordingly these miscellaneous applications filed by the Revenue are dismissed in limine as not maintainable and barred by limitation. 7. In the result, both the miscellaneous applications filed by the Revenue are dismissed. Order pronounced in the open court on 08/05/2025 Sd/- Sd/- (SHAMIM YAHYA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.05.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "