The DCIT, Circle-5(3), Ahmedabad V. Shri Vedprakash Devikinandan Chiripal, Ahmedabad

MA 250/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6147 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 11-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA NO. 250/AHD/2017 (ARISING OUT OF ITA NO. 838/AHD/2013) ASSESSMENT YEAR : 2008-09 DCIT, CIRCLE-5(3), AHMEDABAD V/S . SHRI VEDPRAKASH D CHIRIPAL, 283, CHIRIPAL NEW CLOTH MARKET, OPP RAIPUR GATE, AHMEDABAD PAN : AAHPC 2102 Q / ( APPELLANT) .. / (RESPONDENT) REVENUE BY : SHRI MUDIT NAGPAL, SR DR ASSESSEE BY : SHRI BANDISH S SOPARKAR, AR / DATE OF HEARING : 16.02.2018 / DATE OF PRONOUNCEMENT : 22.02.2018 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF REVENUE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 21.10.2016 PASSED IN ITA NO.838/AHD/2013. 2. IT IS PLEADED IN THE APPLICATION THAT THE TRIBUN AL HAS PASSED THE ORDER DECIDING ITA NO.838/AHD/2013 ON 21.10.2016. THIS O RDER WAS RECEIVED BY THE DEPARTMENT ON 27.01.2017. THE MISCELLANEOUS AP PLICATION HAS BEEN FILED ON 11.10.2017. THE REGISTRY HAS POINTED OUT THAT THE MISCELLANEOUS APPLICATION IS TIME BARRED BY 127 DAYS. THE LEARNE D COUNSEL FOR THE ASSESSEE, AT THE VERY OUTSET, CONTENDED THAT SUB-SE CTION (2) OF SECTION 254 OF THE ACT HAS BEEN AMENDED VIDE FINANCE ACT, 2016 WIT H EFFECT FROM 01.06.2016. THE TIME LIMIT PROVIDED IN SUB-SECTION (2) OF SECTION 254 OF THE ACT FOR FILING A RECTIFICATION APPLICATION BEFORE T HE TRIBUNAL WITHIN 4 YEARS HAS BEEN REDUCED TO 6 MONTHS AND, THEREFORE, THE MI SCELLANEOUS APPLICATION MA NO. 250/AHD/2017 DCIT VS. VEDPRAKASH D CHIRIPAL AY : 2008-09 2 IS NOT MAINTAINABLE. HE FURTHER CONTENDED THAT IN SECTION 254, THERE IS NO PROVISION FOR CONDONATION OF DELAY IN FILING SUCH M ISCELLANEOUS APPLICATION; HENCE, THIS APPLICATION DESERVES TO BE DISMISSED. IN SUPPORT OF THIS CONTENTION, HE RELIED UPON THE ORDER OF THE ITAT, B ANGALORE IN THE CASE OF SMT. PADMA K. BHAT VS. ACIT, REPORTED IN [2017] 166 ITD 172 (BANGALORE- TRIB.). HE PLACED ON RECORD COPY OF THE TRIBUNALS ORDER. 3. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, WAS UNABLE TO CONTROVERT THE CONTENTION RAISED BY THE ASSESSEE . 4. WE HAVE DULY CONSIDERED THE RIVAL CONTENTIONS AN D GONE THROUGH THE RECORD CAREFULLY. THE TRIBUNAL HAS CONSIDERED AN I DENTICAL ISSUE IN THE CASE OF SMT. PADMA K. BHAT (SUPRA), WHEREIN THE TRIBUNAL TOOK INTO CONSIDERATION SECTION 254, INCLUDING THE AMENDMENT CARRIED OUT BY WAY OF FINANCE ACT, 2016 AND THE TRIBUNAL HELD THAT THERE IS NO POWER F OR CONDONATION OF DELAY; HENCE, ANY APPLICATION FILED AFTER EXPIRY OF SIX MO NTHS FROM THE DATE OF COMMUNICATION OF THE TRIBUNALS ORDER, IT WILL NOT BE MAINTAINABLE. RESPECTFULLY FOLLOWING THIS ORDER OF THE TRIBUNAL ( SUPRA), WE ARE OF THE VIEW THAT THE PRESENT MISCELLANEOUS APPLICATION IS NOT M AINTAINABLE BECAUSE IT IS FILED AFTER EXPIRY OF THE PERIOD PROVIDED IN SUB-SE CTION (2) OF SECTION 254 OF THE ACT FOR FILING OF SUCH EXPLANATION. HENCE, THI S APPLICATION IS DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 22 ND FEBRUARY, 2018 AT AHMEDABAD. SD/- SD/- (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 22/02/2018 *BIJU T., SR. PS MA NO. 250/AHD/2017 DCIT VS. VEDPRAKASH D CHIRIPAL AY : 2008-09 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT. REGISTRAR) , / ITAT, AHMEDABAD