ITO,Ward-2(1), Sambalpur V. Kalpana Pruseth, Sambalpur

MA 29/CTK/2022

AI Insights

The case involves multiple miscellaneous applications (Nos. 26, 27, 28, and 29) filed by the Income Tax Officer (ITO), Ward-2(1), Sambalpur against various respondents including Babulal Prushet, Sundar Lal Prushet, Smt. Jyoshna Prushet, and Smt. Kalpana Prushet. These applications arose from a consolidated order dated 06.08.2021, concerning the assessment year 2015-2016. The primary legal issue was the admissibility of the applications, which were filed significantly beyond the statutory deadline. The Tribunal, adhering to the provisions of Section 254(2) of the Income Tax Act, dismissed the applications due to the excessive delay in filing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127029 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 11-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Miscellaneous Application No.26/CT K/2 022 (Ar i s i n g o u t o f I T A N o . 2 5 5 / C T K / 2 0 2 0 ) (ननधाारण वषा / Asses s m ent Year :2015-2016) ITO, Ward-2(1), Sambalpur Vs Babulal Prushet, C/o. M/s R.B.& Sons Pvt. Ltd., Kenghati, Dist-Sambalpur-768004 PAN No. :ABDPP 6036 B AND Miscellaneous Application No.27/CT K/2 022 (Ar i s i n g o u t o f I T A N o . 2 56/ C T K / 2 0 2 0 ) (ननधाारण वषा / Asses s m ent Year :2015-2 016) ITO, Ward-2(1), Sambalpur Vs Sundar Lal Prushet, C/o. M/s R.B.& Sons Pvt. Ltd., Kenghati, Dist-Sambalpur-768004 PAN No. :ACVPP 8666 L AND Miscellaneous Application No.28/CT K/2 022 (Ar i s i n g o u t o f I T A N o . 2 57/ C T K / 2 0 2 0 ) (ननधाारण वषा / Asses s m ent Year :2015-2 016) ITO, Ward-2(1), Sambalpur Vs Smt. Jyoshna Prushet, C/o. M/s R.B.& Sons Pvt. Ltd., Kenghati, Dist-Sambalpur-768004 PAN No. :ANZPP 4204 H AND Miscellaneous Application No.29/CT K/2 022 (Ar i s i n g o u t o f I T A N o . 2 58/ C T K / 2 0 2 0 ) (ननधाारण वषा / Asses s m ent Year :2015-2 016) ITO, Ward-2(1), Sambalpur Vs Smt. Kalpana Prushet, C/o. M/s R.B.& Sons Pvt. Ltd., Kenghati, Dist-Sambalpur-768004 PAN No. :ANTPP 0381 P (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Sandeep Kumar Jena, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तारीख / Date of Hearing : 13/01/2023 घोषणा की तारीख/Date of Pronouncement : 13/01/2023 MA Nos.26,27,28&29/CTK/2022 2 आदेश / O R D E R Per Bench : These miscellaneous applications filed by the revenue are arising out of the consolidated order, dated 06.08.2021, passed by this Tribunal in ITA Nos.255-258/CTK/2020, for the assessment year 2015-2016. 2. These miscellaneous applications filed by the revenue are delayed by 343 days. As per the provisions of Section 254(2) of the Act, the time limit for filing the miscellaneous application is six months from the end of the month in which the order was passed. The Tribunal does not have any power to condone the delay in filing of the miscellaneous application u/s.254(2) of the Act. This being so, these miscellaneous applications filed by the revenue are dismissed in limine on account of delay. 3. In the result, these miscellaneous applications filed by the revenue are dismissed Order dictated and pronounced in the open court on 13/01/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 13/01/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- IT O, W ard-2(1), Sa m balpur 2. प्रत्यथी / The Respondent- 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//