WESTERN EDUCATIONAL WELFARE TRUST, V. CIT 1,

MA 184/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4102 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 12-08-2015
• Court: TRIBUNAL
• Department Lawyers: ADAGIRI
• Assessee Lawyers: PANKAJ TOPRANI
• Keywords: Period of limitation; Time period of passing order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL G , BENCH MUMBAI BEFORE SHRI R.C.SHARMA , A M & SHRI AMARJIT SINGH , J M MISCELLANEOUS APPLICATION NO . 184 /MUM /20 1 5 (ARISING OUT OF ITA NO. 2177 /MUM/201 3 ) ( / ASSESSMENT YEAR : 20 13 - 14 ) WESTERN EDUCATIONAL WELFARE TRUST, C/O WESTERN REAL ESTATE PVT. LTD., SHOP NO.13, BLDG.NO.4, LILY VIEW SRA CHS LTD., BEHIND MINA INTERNATIONAL HOTEL, OPP. BODY CRAFT, S.V.ROAD, JOGESHWARI (W), MUMBAI - 400102 VS. CIT - I, THANE ./ ./ PAN/GIR NO. : A A A TW 2341 L ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI PANKAJ TOPRANI /REVENUE BY : SHRI B.YADAGIRI / DATE OF HEARING : 11 / 12 /201 5 / DATE OF PRONOUNCEMENT 05/02 /201 6 / O R D E R PER R.C.SHARMA (A.M) : TH IS MISCELLANEOUS APPLICATION AROSE OUT OF ITAT ORDER DATED 17 - 11 - 2014 IN RESPECT OF ITA NO. 2177 /MUM/201 3 . 2 . THROUGH THIS APPLICATION, I T WAS SUBMITTED BY LD. AR THAT THE TRIBUNAL HAS ANNULLED THE ORDER PASSED BY THE CIT ON 14 - 1 - 2013, WHICH IS BEYOND THE LIMITATION PERIOD PROVIDED U/S.12AA(2) OF THE ACT. T HE ORDER PASSED BY THE CIT WAS BEYOND LIMITATION, HOWEVER, NO DIRECTION WAS GIVEN FOR GRANTING THE REGISTRATION. 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND GONE THROUGH THE ORDER OF THE TRIBUNAL AND FOUND THAT IN PARA 5, THE TRIBUNAL HAS CLEARLY NOTED THAT ORDER PASSED BY CIT WAS NOT WITHIN THE PERIOD OF SIX MONTHS. THE CIT MA NO. 184 /15 2 HAS PASSED THE ORDER ON 14 - 1 - 2013 IN RESPECT OF APPLICATION FILED BY THE ASSESSEE ON 25 - 3 - 2012. THE CIT OUGHT TO HAVE PASSED THE ORDER ON OR BY 30 - 11 - 2012 I.E. WITHIN SIX MONTHS PERIOD FROM THE END OF THE MONTH IN WHICH APPLICATION WAS FILED. ACCORDINGLY, WE QUASH ED THE ORDER PASSED BY THE CIT REFUSING REGISTRATION ON THE GROUND OF LIMITATION. ACCORDINGLY WE DIRECT THE CIT TO GRANT REGISTRATION WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOW ED . O RDER PRONOUNCED IN THE OPEN COURT ON THIS 05/02 / 201 6 . SD/ - SD/ - ( AMARJIT SINGH ) ( R.C.SHARMA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 05/02 /201 6 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//