The DCIT.,Circle-3(1), Baroda V. M/s. Baldiwala Brothers, Vadodara

MA 128/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0927 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: ANIL R SHAH
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] M.A. NO: 128/AHD/2020 (IN ITA NO. 2177/AHD/2014) (ASSESSMENT YEAR: 2008-09) THE DCIT, CIRCLE-3(1), VADODARA V/S M/S BALDIWALA BROTHERS, 01, BALDIWADA HOUSE, KAHAR MOHALLA, OUTSIDE PANIGATE, VADODARA-390017 PAN: AACFB4764C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LALIT P. JAIN, SR. D.R. RESPONDENT BY : SHRI ANIL R. SHAH, A.R. ( )/ ORDER DATE OF HEARING : 19 -02-2021 DATE OF PRONOUNCEMENT : 23-02-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1) THIS MISCELLANEOUS APPLICATION HAS BEEN FILED ON BEHALF OF THE REVENUE AGAINST THE ORDER IN ITA NO. 2177/AHD/2014 AND TRIBUNAL PRONOUNCED THE ORDER ON 17/09/2019. M.A. NO. 128/AHD/2020 . A.Y. 2008-09 2 2. THE CONTEMPLATED SECTION 254(2): SECTION 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 ASSESSE OR THE [ASSESSING] OFFICER: 3. SINCE MISCELLANEOUS APPLICATION IS TIME BARRED AND THEREFORE SAME CANNOT BE ENTERTAINED MOREOVER NO APPLICATION ALONGWITH AFFIDAVIT FOR CONDONATION OF DELAY HAVE BEEN FILED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23 - 02- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 23 /02/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD