D.C.I.T , CENTRAL CIRCLE - 1, JALANDHAR V. SH. RAGHAV AHUJA , JALANDHAR

MA 21/ASR/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9744 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-11-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PADAM BAHL LD
• Keywords: Period of limitation; Time period of passing order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.21(ASR)/2018 (ARISING OUT OF I.T.A NO.24 5(ASR)/2017) ASST. YEAR:20 11-12 DY. CIT, CENTRAL CIRCLE-I, JALANDHAR. VS. SH. RAGHAV AHUJA, S/O LATE KAPIL AHUJA, 552-C, MODEL TOWN, JALANDHAR. [PAN:AHQPK 4416K] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: SH. PADAM BAHL (LD. CA) DATE OF HEARING: 30.11.2018 DATE OF PRONOUNCEMENT: 12.12.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE DEPARTMENT AGAINST THE TRIBUNAL ORDER DATED 31.10.2017. 2. BY THE INSTANT MISC. APPLICATION, THE REVENUE DEPARTM ENT SOUGHT RECTIFICATION OF CONSOLIDATED ORDER IN ITA NO.245(ASR)/2 017 ON THE GROUND THAT INSTEAD OF MENTIONING ASST. YEAR:2011-12 IN CAPTI ONED HEAD OF ITA NO.245(ASR)/2017, INADVERTENTLY, ASST. YEAR MENTIONED AS 2010-11, WHICH REQUIRES TO BE RECTIFIED. 3. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE MISC. APPLICATION FILED BY THE REVENUE DEPARTMENT IS TIME BARRED AS PE R PROVISION OF SEC.254(2) OF THE INCOME TAX ACT, WHICH WAS AMENDED W.E .F 1 ST JUNE, 2016. M.A.NO.21(ASR)/2018 (A.Y.2011-12) (ARISING OUT OF ITA NO .245 (ASR)/2017) DCIT VS. SH. RAGHAV AHUJA, JAL. 2 AFTER AMENDMENT OF SEC.254(2) TIME FOR RECTIFICATION O F ANY MISTAKE REDUCED FROM FOUR YEARS TO SIX MONTHS FROM THE END OF THE MON TH IN WHICH THE ORDER WAS PASSED, THEREFORE, AS PER THE PROVISION OF THE ACT, THE LIMITATION PERIOD FOR RECTIFICATION WAS EXPIRED ON 30 TH APRIL, 2018, HENCE, THE MISC. APPLICATION IS LIABLE TO BE DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE DEPARTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.12.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED:12.12.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE SH. RAGHAV AHUJA, S/O LATE KAPIL AHUJA, 55 2-C, MODEL TOWN, JALANDHAR. (2) DY. CIT, CENTRAL CIRCLE-I, JALANDHAR. (3) THE CIT(A), J&K, JALANDHAR (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER