Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 6427 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
23-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2005-2006
Appeal Filed On
08-03-2019
Judgement Text
, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NOS. 155 & 153/AHD/2019 (IN I.T.A. NOS. 950/AHD/2011 & 3095/AHD/2013) ( ASSESSMENT YEARS : 2006-07 & 2005-06) ACIT CIRCLE-8, AHMEDABAD DCIT CIRCLE-8, AHMEDABAD / VS. & VODAFONE ESSAR (GUJ) LTD. VODAFONE HOUSE, CORPORATE ROAD, PRAHLADNAGAR, OFF. S. G. ROAD, AHMEDABAD VODAFONE WEST LTD. VODAFONE HOUSE, CORPORATE ROAD, PRAHLADNAGAR, OFF. S. G. ROAD, AHMEDABAD / / PAN/GIR NO. : AAACF1190P ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIDHYUT TRIVEDI, SR.D.R. / RESPONDENT BY : SHRI S. N. SOPARKAR, A.R. DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 23/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF REVENUE AGAINST THE COMMON ORDERS OF TH E ITAT IN ITA M.A. NOS. 155 & 153/AHD/19 [VODAFONE ESSAR (GUJ) LTD. & VODAFONE WEST LTD.] - 2 - NO.950/AHD/2011 & 3095/AHD/2013 ORDER DATED 11.01.2 017 CONCERNING AY 2006-07. 2. THE GRIEVANCES RAISED BEING COMMON, BOTH THE MIS CELLANEOUS APPLICATIONS WERE HEARD TOGETHER AND DISPOSED OF BY THE COMMON ORDER. 3. WE SHALL FIRST TAKE UP REVENUES MISCELLANEOUS A PPLICATION IN M.A. NO. 155/AHD/2019 CONCERNING AY 2006-07. M.A. NO. 155/AHD/2019-AY-2006-07 (IN CASE OF VODAFO NE ESSAR (GUJ) LTD. 4. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED SENIOR COUNSEL FOR THE ASSESSEE SUBMITTED IN THE MISCELLANEOUS APP LICATION FILED BY THE REVENUE THAT THE ORDER OF THE ITAT WAS SERVED WITH THE OFFICER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, AHMEDABAD O N 12 TH MAY, 2017. THE REVENUE HOWEVER HAS FILED MISCELLANEOUS APPLICA TION VIDE LETTER DATED 29.09.2018 ADDRESSED TO THE REGISTRAR ITAT. THE AP PLICATION WAS ACTUALLY FILED ON 01.10.2018. ON THESE FACTS, IT WAS SUBMIT TED THAT THE MISCELLANEOUS APPLICATION OF THE REVENUE IS TIME BA RRED IN AS MUCH AS THE PARTY AGGRIEVED BY THE ORDER OF THE ITAT WAS ENTITL ED TO SEEK RECTIFICATION OF MISTAKE IN THE ORDER OF THE ITAT WITHIN STIPULAT ED PERIOD OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PA SSED IN TERMS OF SECTION 254(2) OF THE ACT. IT WAS THUS SUBMITTED O N BEHALF OF THE ASSESSEE THAT RECTIFICATION APPLICATION FILED BY THE REVENUE UNDER S.254(2) OF THE ACT BEYOND THE LIMITATION PERIOD SPECIFIED IN THE ACT I S NOT MAINTAINABLE IN LAW. THE REVENUE, HOWEVER, RELIED UPON THE ACTION OF THE AO TO SEEK RECTIFICATION AND FURTHER SUBMITTED THAT THE ITAT H AS THE INHERENT RIGHT TO RECTIFY MISTAKE CREPT IN THE ORDER NOTWITHSTANDING DELAY IN MOVING MISCELLANEOUS APPLICATION OWING TO CONSTRAINT OF TH E RESOURCES AVAILABLE. 5. WE STRAIGHTWAY NOTICE THAT MISCELLANEOUS APPLICA TION FILED BY THE REVENUE UNDER S.254(2) OF THE ACT IS BELATED AND BE YOND THE PERIOD OF SIX MONTHS STIPULATED UNDER S.254(2) OF THE ACT. THE P ARTY AGGRIEVED IS REQUIRED TO FILE THE RECTIFICATION PETITION WITHIN THE PERIOD MANDATED IN LAW M.A. NOS. 155 & 153/AHD/19 [VODAFONE ESSAR (GUJ) LTD. & VODAFONE WEST LTD.] - 3 - AND THERE IS NO PROVISION TO CONDONE THE PERIOD SPE CIFIED AND ADMIT THE APPLICATION FOR ADJUDICATION FILED BEYOND THE PRESC RIBED PERIOD. HENCE, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE CANN OT BE ENTERTAINED AND IS DISMISSED IN LIMINE WITHOUT GOING INTO THE MERITS. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. M.A. NO. 153/AHD/2019-AY-2005-06 (IN CASE OF VODAFO NE WEST LTD.) 7. THE GRIEVANCES INVOLVED IN CAPTIONED MISCELLANEO US APPLICATION ARE IDENTICAL. IN PARITY WITH THE CONCLUSION DRAWN IN M.A. NO. 155/AHD/2019 CONCERNING AY 2006-07, MISCELLANEOUS APPLICATION IN CASE OF VODAFONE WEST LTD. FOR AY 2005-06 IS ALSO DISMISSED AS TIME BARRED. 8. IN THE COMBINED RESULT, BOTH MISCELLANEOUS APPLI CATIONS FILED BY THE REVENUE ARE DISMISSED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 23/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 23/10/2019
