M/s Rockman Cycle Inds. Ltd., Ludhiana V. ACIT, Ludhiana

MA 18/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4907 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 29-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.18/CHD/2016 IN ITA NO. 139/CHD/2009 ASSESSMENT YEAR 2004-05 M/S ROCKMAN CYCLE INDUSTRIES LTD., VS THE ACIT, A-7, FOCAL POINT, CIRCLE - V, LUDHIANA. LUDHIANA. PAN: AAACR7860E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 21.10.2016 DATE OF PRONOUNCEMENT : 21.10.2016 O R D E R PER BHAVNESH SAINI,JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 15.10.2010, HOWEVER, MISCELLANEOUS APPLICATION HAS BEEN FILED IN THE OFFICE OF THE TRIBUNAL ON 29.01.2016. 2. SECTION 254(2) OF THE INCOME TAX ACT PROVIDES TH AT APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN FOUR YEA RS FROM THE DATE OF THE ORDER, WITH A VIEW TO RECTIFYI NG ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER P ASSED BY IT UNDER SUB-SECTION (1) AND SHALL MAKE SUCH AMENDM ENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSE E OR BY THE ASSESSING OFFICER. THE MISCELLANEOUS APPLICAT ION IS, HOWEVER, FILED BEYOND THE PERIOD OF FOUR YEARS. TH E OFFICE 2 HAS THEREFORE, POINTED OUT THAT MISCELLANEOUS APPLI CATION IS TIME BARRED BY 472 DAYS. 3. THE ASSESSEE HAS BEEN NOTIFIED OF THE DATE OF HE ARING FOR 06.05.2016, 13.05.2016, 24.06.2016 AND LASTLY F OR 21.10.2016. HOWEVER, DESPITE SERVICE OF THE NOTICE , NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. THE LD. DR CONTENDED THAT MISCELLANEOUS APPLICAT ION OF THE ASSESSEE IS TIME BARRED, THEREFORE, SAME MAY BE DISMISSED. 5. CONSIDERING THE SUBMISSION OF LD. DR AND FACTS N OTED ABOVE, IT IS CLEAR THAT THE MISCELLANEOUS APPLICATI ON IS FILED BY THE ASSESSEE BEYOND FOUR YEARS AS PRESCRIB ED UNDER SECTION 254(2) OF THE ACT. THEREFORE, MISCEL LANEOUS APPLICATION OF THE ASSESSEE IS TIME BARRED AND IS N OT MAINTAINABLE. 6. IN THIS VIEW OF THE MATTER, MISCELLANEOUS APPLIC ATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST OCTOBER,2016. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR, ITAT/CHD