M/S LEENA POOWER TECH ENGINEERS P LTD., NAVI MUMBAI V. DY CIT 15(1)(2), MUMBAI

MA 231/MUM/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5636 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 25-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Period of limitation
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “ए ”, मुंबई बी.आर ब र , लेख क र एवं ी िवकास अव थी, ाियक सद के सम IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A ”, MUMBAI BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER & SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A NO.231/MUM/2022 [ Arising out of ITA NO.1313/MUM/2020 (A.Y.2011-12)] Leena Power Tech Engineers Pvt. Ltd. Saroval Vihar Road, Sector-11, CBD Belapur. Navi Mumbai – 400 461 PAN:AAACL-4054-E ...... !ाथ" /Applicant बनाम Vs. Dy. Commissioner of Income Tax Circle 15(1)(2), Mumbai. ..... !ितवादी/Respondent !ाथ" %ारा/ Applicant by : Shri Devendra Jain !ितवादी %ारा/Respondent by : Shri Ashok Kumar Ambastha सुनवाई की ितिथ/ Date of hearing : 25/08/2023 घोषणा की ितिथ / Date of pronouncement : 03/11/2023 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the assessee u/s. 254(2) of the Income Tax Act, 1961 [in short ‘the Act’], seeking rectification/recalling of the Tribunal order dated 21/09/2021. 2. At the outset it is observed that the Miscellaneous Application is time barred. The sub-section (2) of section 254 of the Act mandates that the Tribunal at any time within six months from the end of the month in which the order was passed can rectify any mistake apparent from the record, if the 2 M.A NO.231/MUM/2023 [ Arising out of ITA NO.1313/MUM/2020 (A.Y.2011-12)] mistake is brought to its notice by the assessee or Assessing Officer. The Tribunal order dated 21/09/2021 was dispatched to the assessee through Registered Post A.D on 16/11/2021 and was received by the assessee on 17/11/2021, as per the acknowledgement available on record. The Hon'ble Bombay High Court in the case of Daryapur Shetkari Sahakari Ginning and Pressing Factory vs. ACIT, 123 taxmann.com 301(Bom) has held that the period of limitation prescribed in section 254(2) of the Act would commence from the date when the order comes to the knowledge of affected party. In the present case, if limitation for filing of Miscellaneous Application is calculated as per the aforesaid decision of Hon’ble Jurisdictional High Court, the period of six months commence from 17/11/2021 i.e. when the order was received by the assessee. Accordingly, the limitation for filing of appeal expired by the end of May, 2022. The present Miscellaneous Application has been filed on 26/08/2022 i.e. after almost three months of expiry of limitation. 3. The Tribunal has no jurisdiction to condone delay in filing of Miscellaneous Application u/s. 254(2) of the Act. [Re. Karuturi Global Ltd. vs. DCIT, 116 taxmann.com 924(Kar)]. Hence, the present Miscellaneous Application is dismissed being barred by limitation. Order pronounced in the open Court on Friday the 03rd day of November,2023. Sd/- Sd/- (B.R. BASKARAN) (VIKAS AWASTHY) लेखाकार सद /ACCOUNTANT MEMBER ाियक सद /JUDICIAL MEMBER मुंबई/ Mumbai, िदनांक/Dated 03/11/2023 Vm, Sr. PS(O/S) 3 M.A NO.231/MUM/2023 [ Arising out of ITA NO.1313/MUM/2020 (A.Y.2011-12)] ितिलिप अ ेिषतCopy of the Order forwarded to : 1. अपीलाथ"/The Appellant , 2. !ितवादी/ The Respondent. 3. आयकर आयु) PCIT 4. िवभागीय !ितिनिध, आ .अप .अ ., मुबंई/DR, ITAT, Mumbai 5. गाड- फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai