The ITO Ward-1(4), Indore V. Shri Devendra Singh Chouhan , Indore

MA 24/Ind/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2994 (ITAT-INDORE)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-04-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-04-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 13-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ISHA GARG
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

Page 1 of 3 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No.24/Ind/2024 (Arising out of ITA No.202/Ind/2022) (Assessment Year:2018-19) ITO –Ward 1(4), Indore Vs. Shri Devendra singh Chouhan Indore (Appellant / Revenue) (Respondent/ Assessee) PAN: ADCPC7046H Revenue by Shri Ashish Porwal. Sr. DR Respondent by Ms. Isha Garg, AR Date of Hearing 12.04.2024 Date of Pronouncement 15.04.2024 O R D E R Per Vijay Pal Rao, JM: By way of this Misc. Application the revenue is seeking recalling of the order dated 25.07.2023 of this Tribunal. 2. At the time of hearing Ld. AR has submitted that the Misc. Application filed by the revenue is not maintainable as the same is barred by limitation. Ld. DR has not disputed the fact that the present application was filed on 14.02.2024 which is beyond the time limit prescribed u/s 254(2) of the Act. 3. There is not dispute that the limitation for filing the Misc. Application was expired on 31.01.2024. As per the details submitted by MANo.24/Ind/2024 Devendra Singh Chauhan . Page 2 of 3 Page 2 of 3 the revenue the date of receipt of the impugned order of the Tribunal is stated as 31 st July 2023 therefore, there is a delay of 14 days in filing the present Misc. Application. The provision os section 254(2) provides the limitation for rectify any mistake apparent from record or amend any order passed by the Tribunal u/s 254(1) of the Act. There is no provision in the Income Tax Act to condone the delay in bringing the mistake in the notice of the tribunal by the assessee or Assessing officer, therefore, the Tribunal has no power to condone the delay in filing the Misc. Application. This Tribunal has been taking a consistent view on this issue and in case of CIT vs. Shri Shwetamber Jain Tapagach Upashraya Trust in MANo.21/Ind/2024 and Shree Vallabh Nagar Nain Shwetamber Murti Pujak Trust, in ITANo.22/Ind/2024 dated 26.02.2024 this issue has been considered as under: “2. At the outset, we may note the background of these two M/As. Initially, the ITAT, Indore passed a consolidated order dated 18.11.2022 disposing of two different appeals of two different assessees, namely ITA No. 71/Ind/2021 of Shri Shwetamber Jain Tapagach Upashraya Trust and ITA No. 74/Ind/2021 of Shri Vallabh Nagar Jain Shwetamber Murti Pujak Trust. Thereafter, the Revenue filed a single M/A No. 24/Ind/2023 seeking rectification/re-call in both matters. When it was pointed out to Ld. DR appearing for Revenue that such single M/A seeking rectification/re-call in two matters is not entertainable, Ld. DR immediately understood this technical aspect and requested to consider the said M/A as arising in one matter i.e. arising in case of ITA No. 71/Ind/2021. After consensus of both sides, the request of Ld. DR was accepted and the said M/A No. 24/Ind/2023 was treated as arising out of ITA No. 71/Ind/2021 of Shri Shwetamber Jain Tapagach Upashraya Trust and accordingly disposed of vide Order dated 03.01.2024. Now, the revenue has again come in two newer and separate M/As in both matters before us. We proceed to adjudicate these M/As one by one. M/A No. 21/Ind/2024 - Shri Shwetamber Jain Tapagach Upashraya Trust: 3. Both sides agree that this M/A is replica of previous M/A No. 24/Ind/2023 and since the previous M/A has already been decided, this newer M/A becomes infructuous. Accordingly, this M/A is dismissed. M/A No. 22/Ind/2024 - Shri Vallabh Nagar Jain Shwetamber Murti Pujak Trust.: 4. Both sides agree that this M/A is now delayed by 224 days. So far legal provision in this regard is concerned, we note that there is an authority enshrined in section 253(5) for condonation of delay in filing appeal/crossobjection but there is no authority in section 254(2) for condonation of delay in filing M/A. There are judicial rulings of ITAT also holding so. In fact, ITAT, Indore Bench has also taken this view in M.A. No. 18/Ind/2023 DCIT, Bhopal Vs. LBS Hospital, Bhopal, order dated 19.07.2023. Therefore, we have no authority to condone the delay in filing MANo.24/Ind/2024 Devendra Singh Chauhan . Page 3 of 3 Page 3 of 3 M/A in any situation and for whatever reason. Faced with this situation, this M/A is also dismissed being time-barred” Accordingly in view of the fact that the Misc. Application filed by the revenue is barred by limitation, the same is not maintainable and liable to be dismissed. We order accordingly. 6. In the result, the Misc. application of Revenue is dismissed. Order pronounced in the open court on 15.04.2024. Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 15 .04.2024 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore