ACIT, Circle - 25, Kolkata, Kolkata V. Sri Saunak Mitra, Kolkata

MA 187/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8681 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Section: 254(2)

Judgement Text

1 ITA NO. 187/KOL/2019 SHRI SAUNAK MITRA, AY- 2009-10 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M .A. NO. 187/KOL/2019 IN ITA NO.1977/KOL/2017 ASSESSMENT YEAR: 2009-10 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-25, KOLKATA. VS. SHRI SAUNAK MITRA (PAN: AHSPM6241J) APPELLANT RESPONDENT DATE OF HEARING 08.11.2019 DATE OF PRONOUNCEMENT 08.11.2019 FOR THE APPELLANT SMT. RANU BISWAS, ADDL. CIT, SR. DR FOR THE RESPONDENT N O N E ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION FILED BY THE REVENUE ALLEGI NG THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NO. 1977/KOL/2017, DT. 30/11/2018. THIS MISCELLANEOUS APPLICATION IS TIME BARRED BY 1 03 DAYS AND THE REVENUE WANTED TO CONDONE THE DELAY OF 103 DAYS. HOWEVER, WE NOTE TH AT THE TRIBUNAL HAS PASSED THE ORDER ON 30.11.2018 AND ORDER WAS DISPATCHED ON 24.12.2018 I .E. AFTER 23 DAYS. HOWEVER, THE REVENUE STILL FALLEN SHORT OF 80 DAYS TO FILE THE A PPEAL ON TIME. SECTION 254(2) OF THE ACT, READS AS FOLLOWS:- (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 FRO M THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB- SEC TION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y THE ASSESSEE OR THE 2 ASSESSING] OFFICER: PROVIDED THAT AN AMENDMENT WHICH HAS THE EFFECT OF ENHANCING AN ASSESSMENT OR REDUCING A REFUND OR OTHERWISE INCREASING THE LIABILITY OF THE ASSESSEE, SHALL NOT BE MADE UNDER THIS. SUB-SECTION UNLESS THE APPELLATE TRIBUNAL HAS GIVEN NOTICE TO THE ASSESSEE OF ITS INTENTION TO DO SO AND HAS ALLOWED THE ASSESSEE A REASONABLE OPP ORTUNITY OF BEING HEARD. 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT TH E TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE PERIOD OF 6 (SIX ) MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED U/S 254(2) OF THE ACT. S INCE, WE DO NOT HAVE THE POWER TO 2 ITA NO. 187/KOL/2019 SHRI SAUNAK MITRA, AY- 2009-10 CONDONE ANY DELAY IN FILING THIS MISCELLANEOUS APPL ICATION IT CANNOT BE ENTERTAINED. IN OTHER WORDS, EVEN IF WE ADMIT THIS APPLICATION BY CONDONI NG THE DELAY, THE STATUTE DOES NOT GIVE US THE POWER TO TO PASS AN ORDER U/S 254(2) OF THE ACT , BEYOND THE PERIOD OF SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASSED BY THE TRIBUNAL. HENCE WE DISMISS ALL THESE MISC. APPLICATIONS AS SUCH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 8TH NOVEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ACIT, CIRCLE-25, KOLKATA. 2 RESPONDENT SHRI SAUNAK MITRA, 39, MAHANIRBAN RO AD, GROUND FLOOR, KOLKATA-700 029. 3. 4. 5. CIT(A)-7, KOLKATA (SENT THROUGH E-MAIL) CIT-9, KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR