Income Tax Officer Ward-30(3), Kolkata V. Sanjeev Kejriwal, Kolkata

MA 199/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5080 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 24-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

1 MA NO. 199/KOL/2019 SANJEEV KEJRIWAL, A YS- 2008-09 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 199 /KOL/2019 IN I.T.A. NO. 2190/KOL/2013 ASSESSMENT YEAR: 2008-09 INCOME-TAX OFFICER, WARD-30(3), KOLKATA VS. SHRI SANJEEV KEJRIWAL (PAN: AEVPK7424H) APPLICANT RESPONDENT DATE OF HEARING 25.10.2019 DATE OF PRONOUNCEMENT 06.11.2019 FOR THE APPLICANT SHRI JAYANTA KHANNA, JCIT, SR. DR FOR THE RESPONDENT SHRI A. K. TIBREWAL, FCA 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. 2190/KOL/2013, DT. 12/12/2018. THIS MISCELLANEOUS APPLICATION IS TIME BARRED BY 5 6 DAYS AND THE REVENUE WANTED TO CONDONE THE DELAY OF 86 DAYS. HOWEVER, WE NOTE THA T THE TRIBUNAL HAS PASSED THE ORDER ON 12.12.2018 AND ORDER WAS ISSUED ON 08.01.2019 I.E. AFTER 26 DAYS. HOWEVER, THE REVENUE STILL FALLEN SHORT OF 51 DAYS. SECTION 254(2) OF T HE 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 MA NO. 199/KOL/2019 SANJEEV KEJRIWAL, A YS- 2008-09 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT TH IS BENCH OF THE TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE P ERIOD OF 6 (SIX) MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED U/S 254(2) OF THE ACT. HENCE, WE DO NOT HAVE THE POWER TO CONDONE ANY DELAY IN FILING THESE MISCELLA NEOUS APPLICATIONS. IN OTHER WORDS, EVEN IF WE ADMIT THESE APPLICATIONS BY CONDONING THE DEL AY, THE STATUTE DOES NOT GIVE POWER TO THE TRIBUNAL TO PASS AN ORDER U/S 254(2) OF THE ACT, BE YOND THE PERIOD OF SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASS ED 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 ON 6TH NOVEMB ER, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6TH NOVEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITO, WARD-30(3), KOLKATA 2 RESPONDENT SHRI SANJEEV KEJRIWAL, 6/1B, PALM AV ENUE, KOLKATA-700 019. 3. 4. CIT(A)-XIV, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR