Kapil Dev Marwaha , Delhi V. ITO, Ward- 63(3), Delhi

MA 207/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0181 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-05-2024
• Assessment Year: misc
• Appeal Filed On: 03-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUSHEEL GUPTA
• Section: 254(2)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 207/Del/2023 (In ITA No.3183/Del/2019) (Assessment Year: 2010-11) Kapil Dev Marwaha, L-77, Upper Ground Floor, Near Punjab Sweets, Kirti Nagar, Delhi Vs. ITO, Ward-63 (3), New Delhi (Appellant) (Respondent) PAN: AKLPM8109M Assessee by : Shri Susheel Gupta, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 31/05/2024 Date of pronouncement 13/08/2024 O R D E R 1. By virtue of this miscellaneous application, the assessee seeks to recall the ex parte order passed by this Tribunal in ITA No. 3183/Del/2019 dated 29.11.2021 for AY 2010-11. 2. I heard the rival submissions and perused the material available on record. I find that the Tribunal order was passed on 29.11.2021. But the miscellaneous application has been preferred by the assessee on 04.05.2023 after a delay of 337 days. I find that as per Section 254(2) of the Income Tax Act, 1961, the assessee, if aggrieved against the order passed by the Tribunal, in order to rectify any mistake apparent from record, could make an application within 6 months from the end of the month in which the order was passed. In the instant case, the Tribunal order dated 29.11.2021 was received by the assessee on 30.11.2021. Hence, the miscellaneous application should have been preferred by the assessee on or before 31.05.2022 but the same has been preferred on 04.05.2023, which is barred by limitation. There is no provision in the Act to condone the delay in filing a miscellaneous application beyond the prescribed time. MA No. 207/Del/2023 Kapil Dev Marwaha Page | 2 Hence, this miscellaneous application of the assessee is hereby dismissed as not maintainable. 3. In the result, the miscellaneous application preferred by the assessee is dismissed. Order pronounced in the open court on 13/08/2024. -Sd/- (M. BALAGANESH) ACCOUNTANT MEMBER Dated:13/08/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi