INCOME TAX OFFICER-9(1)(1), MUMBAI V. AURA FACILITIES MANAGEMENT PRIVATE LIMITED, MUMBAI

MA 237/MUM/2023

AI Insights

The case involves a Miscellaneous Application (MA No. 237/MUM/2023) filed by the Revenue seeking rectification of an earlier order dated 23/05/2022 in ITA No. 1429/Mum/2021 for the Assessment Year 2017-18. The Revenue contended that the application was within the time limit; however, the Assessee argued that it was time barred. The Tribunal examined the dates of the original order and its receipt by the Revenue, concluding that the application was indeed filed after the expiration of the six-month period allowed for such filings under Section 254(2) of the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113427 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 13-03-2023
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order; Period of limitation
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 237/MUM/2023 (Arising out of ITA No. 1429/Mum/2021) (Assessment Year: 2017-18) The Income Tax Officer, 9(1)(1), Mumbai, Room No. 205, 2 nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ................ Appellant M/s Aura Facilities Management Pvt. Ltd., 002, Ground Floor, Parashrampuria Power 6, Near Millat Nagar, Lokhandwala, Andheri (West), Mumbai - 400053 [PAN : AACCC5697G] Vs ................ Respondent Appearance For the Appellant/Department For the Respondent/Assessee : : Shri Soumendu Kumar Dash Shri Ravi Shankar Ruthala Date Conclusion of hearing Pronouncement of order : : 02.06.2023 31.08.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been filed by the Revenue for rectification of order, dated 23/05/2022, passed by the Tribunal in ITA No. 1429/Mum/2021, pertaining to the Assessment Year 2017-18. 2. At the outset, the Ld. Authorised Representative for the Appellant pointed out that the application filed by the Revenue is time barred. On perusal of the copy of the order passed by the Tribunal sought to MA No. 237/Mum/2023 Assessment Year: 2017-18 2 be rectified enclosed with the present application, we find that the order was pronounced on 23/05/2022. As per the stamp on the aforesaid order, it was received by the Revenue on 11/08/2022. The contention of the Assessee is that period of limitation specified under Section 254(2) of the Act when computed from the end of the month of May 2022, expired on 30/11/2022. Even if we take the date of receipt of the order of the Tribunal i.e. 11/08/2022, as the date from which the period of limitation specified under Section 254(2) of the Act started running, the specified period of 6 months expired on 11/02/2023. The Miscellaneous Application in the present case has been filed on 14/03/2023, which is after the expiry of period of limitation. Accordingly, the present Miscellaneous Application filed by the Revenue is dismissed as being time barred in view of provisions contained in Section 254(2) of the Act. 3. In result, the present Miscellaneous Application is dismissed. Order pronounced on 31.08.2023. Sd/- Sd/- (B.R. Baskaran) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 31.08.2023 Alindra, PS MA No. 237/Mum/2023 Assessment Year: 2017-18 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai