ITO, WD-6(4), KOLKATA, Kolkata V. M/s Wiz Tech Solutions Pvt. Ltd., Kolkata

MA 27/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2008 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO. 27/KOL/2019 WIZ-TECH SOLUTIONS PVT. LTD., AY-2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 27/KOL/2019 IN I.T.A. NO. 1162/KOL/2015 ASSESSMENT YEAR: 2012-13 INCOME TAX OFFICER, WE-6(4), KOLKATA VS. WIZ-TECH SOLUTIONS PVT. LTD. (PAN: AAACW8273E) APPLICANT RESPONDENT DATE OF HEARING 14.06.2019 DATE OF PRONOUNCEMENT 14.06.2019 FOR THE APPLICANT SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. DR FOR THE RESPONDENT SHRI M. D, SHAH, AR ORDER PER SHRI A.T.VARKEY, JM THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE ALLEGING THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NO. 1162/KOL/2015, DT. 14/06/2018 SINCE THE TRIBUNAL DID NOT MENTION ABOUT THE ARGUMENTS PUT FORWARD BY THE DEPARTMENT AND THE CASE LAWS REFERRED TO IN ITS SUP PORT. THIS MISCELLANEOUS APPLICATION IS TIME BARRED. SECTION 254(2) OF THE ACT, READS AS F OLLOWS:- (2) 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 FRO M THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB- SEC TION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y THE ASSESSEE OR THE 2 ASSESSING] OFFICER: PROVIDED THAT AN AMENDMENT WHICH HAS THE EFFECT OF ENHANCING AN ASSESSMENT OR REDUCING A REFUND OR OTHERWISE INCREASING THE LIABILITY OF THE ASSESSEE, SHALL NOT BE MADE UNDER THIS. SUB-SECTION UNLESS THE APPELLATE TRIBUNAL HAS GIVEN NOTICE TO THE ASSESSEE OF ITS INTENTION TO DO SO AND HAS ALLOWED THE ASSESSEE A REASONABLE OPP ORTUNITY OF BEING HEARD. 2 MA NO. 27/KOL/2019 WIZ-TECH SOLUTIONS PVT. LTD., AY-2012-13 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT TH IS BENCH OF THE TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE P ERIOD OF 6 (SIX) MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED U/S 254(2) OF THE ACT. HENCE, WE DO NOT HAVE THE POWER TO CONDONE ANY DELAY IN FILING THIS MISCELLAN EOUS APPLICATION. IN OTHER WORDS, EVEN IF WE ADMIT THIS APPLICATION BY CONDONING THE DELAY, T HE STATUTE DOES NOT GIVE POWER TO THE TRIBUNAL TO PASS AN ORDER U/S 254(2) OF THE ACT, BE YOND THE PERIOD OF SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASS ED BY THE TRIBUNAL. HENCE, WE DISMISS THE MISC. APPLICATION AS SUCH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE REVENUE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ITO, WARD-6(4), KOLKATA 2 RESPONDENT M/S. WIZ-TECH SOLUTIONS PVT. LTD., 2 9B, RABINDRA SARANI, 3 RD FLOOR, ROOM NO. 2E, KOLKATA-700 073. 3. 4. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT- 2, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR