Income Tax Officer, Ward-13(3), Hyderabad V. P Rama Prasad, Hyderabad

MA 16/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6200 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-02-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 18-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D PRASADA RAO
• Assessee Lawyers: P MURALI MOHAN RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 16/HYD/2018 (IN M.A. NO. 24/HYD/2017 & ITA NO. 495/HYD/2016 ASSESSMENT YEAR: 2010-11 ) INCOME-TAX OFFICER, WARD 13(3), HYDERABAD. VS. P. RAMA PRASAD, HYDERABAD PAN- AGMPP 8790J (APPLICANT) (RESPONDENT) REVENUE BY : SHRI D. PRASADA RAO ASSESSEE BY : SHRI P. MURALI MOHAN RAO DATE OF HEARING : 16 /0 2 /201 8 DATE OF PRONOUNCEMENT : 23/02/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE RE VENUE U/S 254(2) OF THE ACT SEEKING RECTIFICATION OF ALLEGED MISTAKE IN THE ORDER OF THE TRIBUNAL PASSED IN M.A. NO. 24/HYD/2017 IN ITA NO. 495/HYD/ 2016 DATED 14/07/2017. 2. IN THE M.A. , IT WAS, INTER-ALIA, SUBMITTED AS U NDER: IT IS SUBMITTED THAT THE HON'BLE ITAT, 'B' BENCH, H YDERABAD, IN ITS ORDER IN M.A. NO. 24/HYD12017 IN ITA NO. 495/HYDI20 16, DT. 14.7.2016 HAS RECALLED THE ORDER OF THE TRIBUNAL DA TED 28.10.2016. AS PER THE AMENDMENT MADE BY THE FINANCE ACT, 2016 TO PROVISIONS OF SEE. 254(2), W.E.F. 01.6.2016, THE ITAT MAY, AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM TH E RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB-SEE. (1) OF SEE.25 4 OF THE I.T. ACT. THE MISC. APPLICATION ORDER IS PASSED ON 14.7.2017 RECALLING THE 2 M.A. NO. 16/HYD/2018 P. RAMA PRASAD, HYD. ITAT ORDER PASSED ON 28.10.2016, WHICH IS BEYOND SI X MONTHS AND CONTRARY TO THE TIME LIMIT SPECIFIED IN SEE.254(2) OF THE I.T. ACT, 1961. 3. AFTER CONSIDERING THE ABOVE SUBMISSIONS, WE ARE OF THE VIEW THAT AS PER THE AMENDMENT TO THE PROVISIONS OF SECTION 254( 2) WITH EFFECT FROM 01/06/2016 BY THE FINANCE ACT, 2016, THE APPELLATE TRIBUNAL MAY, AT ANY TIME, WITHIN SIX MONTHS FROM THE END OF THE MONTH I N WHICH THE ORDER WAS PASSED, WITH A VIEW TO RECTIFYING ANY MISTAKE APPAR ENT FROM RECORD, AMEND ANY ORDER PASSED BY IT UNDER SECTION 254(1) AND SHA LL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y THE ASSESSEE OR THE AO. FROM THE ABOVE AMENDED PROVISIONS, IT HAS TWO L IMBS; FIRST LIMB ALLOWS THE APPELLATE TRIBUNAL TO RECTIFY, SUO-MOTO, ANY MI STAKE APPARENT FROM RECORD WITHIN SIX MONTHS AND SECOND LIMB ALLOWS THE ASSESSEE OR THE AO TO BRING ANY MISTAKE APPARENT FROM RECORD TO THE NOTIC E OF THE APPELLATE TRIBUNAL. THE TIME LIMIT PRESCRIBED UNDER SECTION 2 54(2) APPLIES IN THE SECOND SCENARIO I.E. THE TIME ALLOWED TO ASSESSEE O R AO TO BRING ANY MISTAKE APPARENT FROM RECORD TO THE NOTICE OF APPEL LATE TRIBUNAL IS WITHIN SIX MONTHS FROM THE END OF THE MONTH SUCH ORDER WAS PAS SED. THEREFORE, THE TIME ALLOWED TO BRING TO THE NOTICE OF APPELLATE TR IBUNAL IS 6 MONTHS. THE PROVISIONS OF SECTION 254(2) DO NOT SPECIFY TO PASS THE ORDER BY THE ITAT WITHIN SIX MONTHS UNDER THE SAID SECTION. HENCE, TH E M.A. NO. 24/HYD/2017, WHICH WAS FILED ON 27/04/2017, IS WITHIN THE TIME A LLOWED UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT. THEREFORE, THE INTERPRETATION OF SECTION 254(2) BY THE ITO IS NOT PROPER, HENCE, THE MA FILED IS NOT MAINTAINABLE. 4. IN THE RESULT, M.A. FILED BY THE REVENUE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 23 RD FEBRUARY, 2018 SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAH MAN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 23 RD FEBRUARY, 2018. KV 3 M.A. NO. 16/HYD/2018 P. RAMA PRASAD, HYD. COPY TO:- 1) ITO, WARD 13(3), HYD. 2) SRI P. RAMA PRASAD, C/O P. MURALI & CO., CAS., 6-3-655/2/3, 1 ST FLOOR, SOMAJIGUDA, HYDERABAD 500 082 3) CIT - 4, HYDERABAD 4 PR. CIT 4, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 6) GUARD FILE