ITO (E), Faridabad V. Board of Rao Mohan Singh College, Gurgaon

MA 135/DEL/2019

AI Insights

The case involves a miscellaneous application filed by the revenue seeking rectification of a Tribunal order dated 24.04.2018 concerning the Board of Rao Mohar Singh College Education for the assessment year 2013-14. The revenue contended that the facts of the case were misinterpreted in comparison to a cited case, Shri Ved Prakash Mukund Lal vs. DCIT, and sought reconsideration based on these grounds. However, the application was filed after the statutory six-month period allowed for such actions under section 254(2) of the Income Tax Act, leading to its dismissal on the grounds of being time barred.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121438 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2019
• Other Referred Cases: Shri Ved Prakash Mukund Lal vs. DCIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. C.M. GARG, JUDICIAL MEMBER MA No.135/Del/2019 ITA No.6875/Del/2017 (Assessment Year 2013-14) ITO (Exemptions) Faridabad Vs. Board of Rao Mohar Singh College Education, Sector -74, Behrampur, Gurgaon, Haryana PAN No. AABTB 2781 L (APPELLANT) (RESPONDENT) Revenue by Shri Mrinal Kumar Das, Sr. DR Assessee by Shri Vinay Chawla, Adv. Date of hearing: 21.04.2023 Date of Pronouncement: 26.05.2023 PER C.M. GARG, JM : This miscellaneous application u/s. 254(2) of the Act, has been filed by the revenue seeking rectification in the Tribunal order dated 24.04.2018 in ITA no. 6875/Del/2017 for AY 2013-14. 2. The ld. Senior DR drawing our attention towards application dated 24.04.2018 submitted that the order of Tribunal was received by the Department on 29.05.2018 and the MA was filed on 27.02.2019 and therefore delay of 58 days may kindly be condoned. The precise contention of ld. Senior DR in the said application is that the facts of the case of Shri Ved Prakash Mukund Lal vs. DCIT are different from the facts of the present case of assessee as in the said case making investment was one of the main object of said society as per requirement of section 11(5) of the Act, but in the present case memorandum of association file by the assessee do not show that the objects include making of investment therefore Tribunal order may kindly be reconsidered/rectified. 3. Replying to the above, the learned counsel submitted that the miscellaneous application filed by the assessee is time barred as the Tribunal order was on 24.04.2018 MA No.135/Del/2019 2 and application in hand was filed on 27.02.2019 beyond period of six months as per sub section 2 of section 254 of the Act, with provides that the Tribunal may at any time within six months from the end of the month in which order by passed may amend or recall the order. Therefore he submitted that the MA of Department may kindly be dismissed being time barred. 4. On careful consideration of above the MA by assessee or by the Department required to be filed within six months from the end of the month in which the Tribunal passed order. Therefore, in the present case the Tribunal order was passed on 24.04.2018 and the MA against such order could be have filed on or before 31.10.2018. Even if the date of receipt of order i.e. 29.05.2018 is considered then the MA should have been filed on or before 30.11.2018 but the same was in fact filed on 27.02.2019 which is clearly barred by limitation. The Tribunal has no power to condone the delay in filing MA either by the assessee or by the revenue. Therefore MA of revenue is dismissed in limine treating the same as time barred. 5. In the result miscellaneous application is dismissed. Order pronounced in the open court on 26.05.2023 Sd/- (C.M. GARG) JUDICIAL MEMBER Date:- 26.05.2023 NV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI