Ajay Baldevbhai Patel, Ahmedabad V. The ITO, Ward-3(3)(11) (Previously Ward-7(1)), Ahmedabad

MA 190/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6016 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER, AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A NO.190/AHD/2020 IN ./ ITA NO.1341/AHD/2018 / ASSTT. YEAR: 2009-2010 AJAY BALDEVBHAI PATEL, A-53, SARTHI BUNGLOWS, NR. TELEPHONE EXCHANGE, BOPAL, AHMEDABAD. PAN: AMKPP6032D VS. I.T.O, WARD-3(3)(11), AHMEDABAD (APPLICANT) ( RESPONDENT ) ASSESEE BY : SHRI CHETAN AGARWAL, A.R REVENUE BY : SHRI RAJDEEP SINGH, SR. D.R /DATE OF HEARING : 19/03/2021 /DATE OF PRONOUNCEMENT: 16/04/2021 / O R D E R PER MAHAVIR PRASAD, JUDICIAL MEMBER: THIS MISCELLENAUS APPLICATION HAS BEEN FILED BY THE ASSESSEE ARISING OUT OF THE ITAT ORDER IN ITA NO.1341/AHD/2018 DATED 05/03/2020 FOR THE ASSESSMENT YEAR 2009-2010 M.A NO.190/AHD/2020 IN ITA NO.1341/AHD/2018 ASSTT. YEAR 2009-2010 2 2. THE ITAT HAS DECIDED THE APPEAL ON 05/03/2020 WHEREIN THE ASSESSEE FILED ITS MISCELLANEOUS APPLICATION ON 24/12/2020 WHICH IS TIME BARRED. 3. SECTION 254(2) OF THE ACT CONTEMPLATES THAT THE APPELLATE TRIBUNAL MAY, AT ANY TIME (WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH ORDER WAS PASSED), WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM THE RECORD, AMEND IN ORDER PASSED BY IT UNDER SUB SECTION 1, AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO THE NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER. AS WE CAN SEE TRIBUNAL PASSED ITS ORDER ON 05/03/2020 AS PER ABOVE SAID PROVISION THE ASSESSEE OUGHT TO HAVE FILED HIS M.A ON OR BEFORE 31/09/2020 BUT HE FILED ITS M.A ON 24/12/2020 WHICH IS TIME BARRED AS M.A IS TIME BARRED ON ACCOUNT OF THAT THE SAME CANNOT BE ENTERTAINED THEREFORE PRESENT M.A IS DISMISSED AS TIME BARRED. 4. IN THE RESULT MISCELLANEOUS APPLICATION FILED BY THE ASSESSE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 16/04/2021 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER (TRUE COPY) AHMEDABAD; DATED 16/04/2021 MANISH