Dolphin Metal (India) Ltd., Ahmedabad V. The Income tax Officer, Ward-1(4), Ahmedabad

MA 157/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6826 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 22-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER, AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DOLPHIN METAL (INDIA) LTD., AHMEDABAD PAN: AAACD6591J (APPELLANT) VS THE ITO, WARD - 1(4 ), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: S H RI MOHIT GUPTA , A.R. DATE OF HEARING : 20 - 07 - 2 018 DATE OF PRONOUNCEMENT : 31 - 07 - 2 018 / OR DER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE ARISES OUT OF TH E ORDER OF THE TRIBUNAL DATED 12.12.2014 . VIDE MI SCELLANEOUS APPLICATION DATED 18 - 05 - 2017 THE ASSESSEE STATED THAT THE HEARING COULD NOT BE AT TENDED AS THE NOTICE OF HEARING WAS NOT RECEIVED. WE HAVE PERUSED THE RECORD AND NOTICED THAT A NUMBER OF NOTICES HAVE BEEN ISSUED FOR THE HEARING IN THE CASE OF THE ASSESSEE FIXED O N 11/3/ 20 14,13/5/ 20 14,25/7/ 20 14, 8/9/2014,10/10/2104AND 28/11/2014 RESPEC TIVELY . THE SAID NOTICES WERE ISSUED AS PER THE ADDRESS COMMUNICATED BY THE ASSESSEE IN THE FORM NO.36. THE ASSESSEE HAS RETREATED THE SUBMISSION MADE IN THE MI SCELLANEOUS APPLICATION. M.A . NO. 157 /AHD/2017 (ARISING OUT OF I T A NO . 1263 / A HD/20 11 ) A SSESSMENT YEAR 200 6 - 17 M.A. NO. 157 /AHD/2017 (IN I.T.A NO. 1263 /AHD/20 1 1 ) A.Y. 2006 - 07 PAGE NO DOLPHIN METAL (INDIA) LTD. VS. ITO 2 2. ON THE OTHER HAND , THE LD. DR HAS SUBMITTED THAT THE MISCELLANE OUS APPLICATION DATED 22/05/2017 FILED BY THE ASSESSEE ON 23.05.2017 HAS BECOME TIME BARRED AS PER THE PROVISION OF SECTION 254(2) OF THE ACT. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. WE HAVE NOTICED THAT ASSESSEE HAS FAILED T O MAKE ANY COMPLIANCE TO THE NUMBER OF NOTICE OF HEARING GIVEN AS PER THE ADDRESS PROVIDED BY THE ASSESSEE. CONSEQUENTLY THE COORDINATE BENCH OF THE ITAT VIDE ITA NO.1263/AHD/2011 HAS DISMISSED THE APPEAL OF THE ASSESEE ON 12/12/2014. WE FIND THAT THE AS SESSEE HAS NEITHER INTIMATED ANY CHANGE OF ADDRESS OF COMMUNICATION NOR FILED ANY ADJOURNMENT APPLICATION. 3.1 FURTHER , WE HAVE NOTICED THAT T HE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION DATED 22/05/2017 ON 23.05.2017 AGAINST THE ABOVE CITE D ORDER DATED 12/12/2014. IN THIS RESPECT W E FIND THAT W.E.F. FROM 1.6.2016 THE TIME LIMIT FOR FILING APPLICATION FOR RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD IS AT ANY TIME WITHIN SIX MONTH FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED . HOWEVER, THE ASSESS HAS FILED THE MISCELLANEOUS APPLICATION DATED 22/05/2017 BEYOND THE TIME LIMIT PRESCRIBED IN THE ACT . AFTER CONSIDERING THE ABOVE FACTS AND THE CLEAR PROVISION OF SECTION 254(2) OF THE ACT WE DO NOT FIND ANY MERIT IN THE REQUEST OF THE ASSESSEE FOR CONDONATION OF DELAY IN FILING THE ABOVE CITED MISCELLANEOUS APPLICATION. ACCORDINGLY, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS DISMISSED. 4 . IN THE RESULT, THE M.A. OF ASSESSEE IS DISMISSED . ORDER P R ONOUNCED IN THE OPEN C OURT ON 3 1 - 0 7 - 201 8 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER M.A. NO. 157 /AHD/2017 (IN I.T.A NO. 1263 /AHD/20 1 1 ) A.Y. 2006 - 07 PAGE NO DOLPHIN METAL (INDIA) LTD. VS. ITO 3 AHMEDABAD : DATED 31 /0 7 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,