DCIT/ACIT () Bhopal, Bhopal V. L.B.S Hospital, Indore

MA 18/Ind/2023

AI Insights

The case involves the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax (DCIT/ACIT), Bhopal as the applicant and L.B.S. Hospital, Bhopal as the respondent. The Revenue filed a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961, seeking recall of an earlier ITAT order which had allowed the assessee's appeal for the assessment year 2017-18. The ITAT, Indore Bench, had to decide on the maintainability of the M/A due to a delay in its filing. The Revenue's request for condonation of delay was not supported by any legal provision under section 254(2), leading to the dismissal of the M/A.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130632 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 02-05-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

Page 1 of 3 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No. 18/Ind/2023 (Arising out of ITA No.267/Ind/2021) Assessment Year: 2017-18 Dy.CIT/ACIT, Bhopal बनाम/ Vs. L.B.S.Hospital, Bhopal (Revenue /Applicant) (Assessee /Respondent) PAN: AABFL9168P Revenue by Shri Ashish Porwal, Sr. DR Assessee by None Date of Hearing 14.07.2023 Date of Pronouncement 19.07.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: This Misc. Application [“M/A”] u/s 254(2) of Income-tax Act, 1961 is preferred by Revenue seeking recall of the Order dated 08.04.2022 of ITAT, Indore Bench in ITA No.267/Ind/2021 for assessment-year 2017-18 by which the assessee’s appeal was allowed. DCIT/ACIT,Bhopal vs. LBS Hospital, Bhopal. M.A.No.18/Ind/2023 Assessment year 2017-18 Page 2 of 3 2. When the case is called, none appeared on behalf of assessee. On perusal of case-record, we find that the present M/A can be conveniently decided in absence of assessee. Accordingly, the hearing is proceeded. 3. It emerged from documents held in case-record that the ITAT passed impugned Order on 08.04.2022 and the present M/A had been filed by the Revenue on 03.05.2023. The relevant provision of section 254(2) under which this M/A is filed, reads as under: “(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 from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer:” Thus, the language of section 254(2) is very clear which provides for filing of M/A within six months only. Since in the present case, the original order disposing of appeal was passed on 08.04.2022, the present M/A is barred by limitation having been filed beyond the outer limit prescribed in section 254(2) and is not maintainable. When we confronted Ld. DR on this aspect, he submitted that there is a delay in filing but the Revenue has moved an application dated 02.05.2023 duly signed by Assessing Officer for condonation of delay. He made a humble prayer for condonation of delay. 4. During hearing, we had a discussion on the provisions of law and it transpired that though there is an authority enshrined in section 253(5) for condonation of delay in filing appeal/cross-objection but there is no authority in section 254(2) for condonation of delay in filing M/A. There are DCIT/ACIT,Bhopal vs. LBS Hospital, Bhopal. M.A.No.18/Ind/2023 Assessment year 2017-18 Page 3 of 3 judicial rulings of ITAT also holding so. Further, the Ld. DR is not able to demonstrate as to under which authority of law, the ITAT can condone the delay and admit belated filing of M/A. In view of this, we are not in a position to condone the delay as prayed for and admit this M/A. The same is therefore dismissed. 5. Resultantly, this M/A is dismissed. Order pronounced in the open court on 19.07.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated :19.07.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore