Income Tax Officer, Ward-4(3), Visakhapatnam V. Balaji Public School, Visakhapatnam

MA 24/VIZ/2023

AI Insights

The case involves a miscellaneous application (M.A) filed by the revenue seeking to address an issue arising from a previous Tribunal order dated 13.04.2022 concerning the Assessment Year 2018-19. The revenue filed the M.A. on 13.04.2023, which was 163 days late. The Tribunal, referencing section 254(2) of the Income Tax Act, 1961, stated that it cannot entertain applications filed beyond the six-month period from the date of the original order, irrespective of any condonation petition. The Tribunal dismissed the application as it was filed outside the permissible time frame.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135857 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 12-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER M.A.No.24/Viz/2023 (Arising out of I.T.A.No.257/Viz/2021) (ननधधारण वर्ा / Assessment Year : 2018-19) Asst.Commissioner of Income Tax Circle-3(1) Range 2, Visakhapatnam Vs. Balaji Public School D No.14-8, Simhachalam Road RRV Puram, Visakhapatnam [PAN : AADFB9096J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Smt.A.Aruna, AR प्रत्यधथी की ओर से / Respondent by : Shri Madhukar Aves, DR सुनवधई की तधरीख / Date of Hearing : 18.08.2023 घोर्णध की तधरीख/Date of Pronouncement : 27.09.2023 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This miscellaneous applicatons (M.A) is filed by the revenue to consider an issue arising out of an order passed by the Tribunal in I.T.A.No.257/Viz/2021 dated 13.04.2022 for the Assessment Year (A.Y.)2018-19, with the delay of 163 days. The revenue filed petition for condonation of delay and pleaded to condone the delay. 2. The Ld.AR submitted that the M.A. filed by the revenue is time- barred, hence not maintainable. 2 M.A. No.24 /Viz/2023, A.Y.2018-19 Balaji Public School & Others, Visakhapatnam 3. We have heard both the parties and perused the material available on record. In the instant case, order of the Tribunal was passed on 13.04.2022 and the revenue ought to have filed miscellaneous application within six months from the date of order of the Tribunal i.e. on or before 13.10.2022, but the revenue filed M.A. on 13.04.2023 with the delay of 163 days. As per section 254(2) of the Income Tax Act, 1961 (in short “Act”), the Tribunal cannot entertain the miscellaneous applications filed beyond the limitation period, notwithstanding the fact that the condonation petiton filed / not filed. For clarity and convenience, section 254(2) of the Act is extracted as under : The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer In view of the above, the miscellaneous application filed by the revenue is dismissed in-limine. 4. In the result, miscellaneous applicaton filed by the revenue is dismissed in-limine. 3 M.A. No.24 /Viz/2023, A.Y.2018-19 Balaji Public School & Others, Visakhapatnam Order pronounced in the open court on 27 th September, 2023. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 27.09.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue – The Asst.Commissioner of Income Tax, Circle- 3(1), Range 2, Visakhapatnam 2. ननधधाऩरती/ The Assessee– M/s Balaji Public School, D No.14-8, Simhachalam Road, RRV Puram, Visakhapatnam 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam