M/s Shiva Educational Society, Bilaspur V. ACIT, Mandi

MA 12/CHANDI/2022

AI Insights

The case involves Shiva Educational Society, which filed a Miscellaneous Application seeking partial recall and rectification of an earlier Tribunal order dated 06.05.2020. The application was filed 267 days late, prompting the Tribunal to question its maintainability under the amended Section 254(2) of the Income Tax Act, 1961. The Authorized Representative argued for a liberal interpretation to serve substantial justice, while the Senior DR contended the application was not maintainable due to the delay. The Tribunal, adhering to the statutory limitation period, dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128431 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 16-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B.S. MONGA
• Keywords: Rectification of order; Search and seizure
• Section: 254(2)

Judgement Text

आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ,चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC”, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER M.A. No. 12/Chd/2022 (Arising Out of ITA No.490/CHD/2017) Ǔनधा[रणवष[ / Assessment Year :2010-11 Shiva Educational Society, Village - Abdhanighat, PO & Tehsil Ghumarwin, Distt. Bilaspur बनाम The ACIT, Mandi Circle, Distt. Mandi (H.P.) èथायीलेखासं./PAN NO: AAGTS3724B अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे/Assessee by : Sh. B.S. Monga And Shri Rohit Kaura, Advocates राजèवकȧओरसे/ Revenue by : Sh. Akashdeep, JCIT, Sr. DR स ु नवाईकȧतारȣख/Date of Hearing : 17.03.2023 उदघोषणाकȧतारȣख/Date of Pronouncement :.06.06.2023 आदेश/Order This Miscellaneous Application has been preferred by the assessee seeking partial recall and rectification of order of the Tribunal in ITA No. 490/Chd/2017 dated 06.05.2020. 2.0 At the very outset, it is noticed that the Miscellaneous Application has been filed belatedly by 267 days. As per the record, the order was pronounced on 06.05.2020 and a certified copy thereof was received by the assessee on 27.05.2020. The 2 M.A. 12-Chd-2022 in ITA No. 490-Chd/2017 (A.Y. 2010-11) – M/s Shiva Educastional Society, Distt. Bilaspur assessee filed the captioned Miscellaneous Application on 29.08.2022. 3.0 The ld. Authorized Representative was queried by me as to how this belated Miscellaneous Application was maintainable because as per the amended Section 254(2) of the Income Tax Act, 1961 (hereinafter called ‘the Act’), as amended w.e.f. 01.06.2016, the ITAT is empowered to rectify any mistake apparent from the record or amend any order passed by it under sub Section (1) at any time, within six months from the end of the month in which the order was passed. In response, the ld. A.R. submitted that interest of substantial justice requires that a liberal view should be taken of this amendment and prayed that the Miscellaneous Application should be heard on merits as gross injustice would be caused to the assessee in case Miscellaneous Application is not heard on merits. 4.0 Per contra, the ld. Sr. D.R. referred to the amended Section 254 (2) of the Act and submitted that the assessee’s Miscellaneous Application was not maintainable and deserves to be dismissed. 5.0 I have heard both the parties and have also gone through the records. The dates are not in dispute. The order of the Tribunal in ITA No. 490/Lkw/2017 was pronounced on 06.05.2020. In terms of Section 254(2) of the Act, six months to be reckoned would be from 31.05.2020 i.e. the end of the month from which the order was pronounced. The six months period 3 M.A. 12-Chd-2022 in ITA No. 490-Chd/2017 (A.Y. 2010-11) – M/s Shiva Educastional Society, Distt. Bilaspur would be over on 30.11.2020, whereas, the Miscellaneous Application has been filed on 29.08.2022, thus, making the Miscellaneous Application time barred by 267 days. Although, the ld. Authorized Representative has prayed for taking a liberal view and has prayed that the delay in this case should be condoned so that interest of substantial justice is served, I am afraid, this cannot be done since, admittedly and undisputedly, the captioned Miscellaneous Application has been filed beyond the period of limitation and the Tribunal does not have any express power of condonation of delay in this case, I have no other alternative except to dismiss the application being barred by limitation. 6.0 In the final result the Miscellaneous Application stands dismissed as being barred by limitation. (Order pronounced in the open Court on 06/062023) Sd/- (SUDHANSHU SRIVASTAVA) Judicial Member Dated : 06.06.2023 Aks/- 4 M.A. 12-Chd-2022 in ITA No. 490-Chd/2017 (A.Y. 2010-11) – M/s Shiva Educastional Society, Distt. Bilaspur आदेशकȧĤǓतͧलͪपअĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. आयकरआय ु Èत (अपील)/ The CIT(A) 5. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 6. गाड[फाईल/ Guard File सहायकपंजीकार/ Assistant Registrar