ITO,Ward-9(1), Kolkata, Kolkata V. M/s Accurex Traders Pvt. Ltd., New Delhi

MA 140/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5439 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 26-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO. 140/KOL/2019 ACCUREX TRADERS PVT . LTD., AYS- 2009-10 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 140 /KOL/2019 IN I.T.A. NO. 2408/KOL/2017 ASSESSMENT YEAR: 2009-10 INCOME-TAX OFFICER, WARD-9(3), KOLKATA VS. M/S. ACCUREX TRADERS PVT. LTD. (PAN: AACCA1330J) APPLICANT RESPONDENT DATE OF HEARING 09.08.2019 DATE OF PRONOUNCEMENT 21.08.2019 FOR THE APPLICANT SHRI BAIJ NATH SINGH, JCIT, SR. D R FOR THE RESPONDENT N O N E ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION FILED BY THE REVENUE ALLEGI NG THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NO. 2408/KOL/2017, DT. 16/10/2018. THIS MISCELLANEOUS APPLICATION IS TIME BARRED BY 5 6 DAYS AND THE REVENUE WANTED TO CONDONE THE DELAY OF 56 DAYS. HOWEVER, WE NOTE THA T THE TRIBUNAL HAS PASSED THE ORDER ON 16.10.2018 AND ORDER WAS DISPATCHED ON 20.11.2018 I .E. AFTER 34 DAYS. HOWEVER, THE REVENUE STILL FALLEN SHORT OF 35 DAYS. SECTION 254 (2) OF THE ACT, READS AS FOLLOWS:- (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 FRO M THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB- SEC TION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y THE ASSESSEE OR THE 2 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 OPP ORTUNITY OF BEING HEARD. 2 MA NO. 140/KOL/2019 ACCUREX TRADERS PVT . LTD., AYS- 2009-10 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT TH IS BENCH OF THE TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE P ERIOD OF 6 (SIX) MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED U/S 254(2) OF THE ACT. HENCE, WE DO NOT HAVE THE POWER TO CONDONE ANY DELAY IN FILING THESE MISCELLA NEOUS APPLICATIONS. IN OTHER WORDS, EVEN IF WE ADMIT THESE APPLICATIONS BY CONDONING THE DEL AY, THE STATUTE DOES NOT GIVE POWER TO THE TRIBUNAL TO PASS AN ORDER U/S 254(2) OF THE ACT, BE YOND THE PERIOD OF SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASS ED BY THE TRIBUNAL. HENCE WE DISMISS ALL THESE MISC. APPLICATIONS AS SUCH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21ST AUGUS T, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST AUGUST, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITO, WARD-9(3), KOLKATA 2 RESPONDENT M/S. ACCUREX TRADERS PVT. LTD., UNIT NO. 250, BLOCK-3, TRIBHUWAN COMPLEX, ISWAR NAGAR, NEW DELHI-110065. 3. 4. CIT(A)-3, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR