ADIT , CPC, MUMBAI V. M/S. SINCETELE INFO-SOLUTIIONS PVT. LTD, MUMBAI

MA 3/MUM/2023

AI Insights

The case involves the Revenue seeking recall of a common order passed by the Income Tax Appellate Tribunal in ITA.No. 1985 & 1986/Mum/2021 dated 13.05.2022 for the assessment years 2018-19 and 2019-20. The Revenue filed Miscellaneous Applications on 03.01.2023, which was beyond the limitation period as the order was dispatched on 07.06.2022, and the applications should have been filed by 31.12.2022. The Department argued that the applications were filed within time with the prior approval of Pr.CIT \\u2013 6, Mumbai, but failed to provide the date of actual receipt of the order. The Tribunal dismissed the applications as they were filed beyond the statutory limitation period.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123867 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 02-03-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 02-01-2023
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER MA.No. 02 & 03/MUM/2023 [ARISING OUT OF ITA NO. 1985 & 1986/MUM/2021 (A.Y: 2018-19 & 2019-20)] DCIT – 15(3)(2) Room No. 483, 4 th Floor Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Sincetele Info Solutions Pvt. Ltd., Office No. 61, Mahavir Centre Sector-17, Vashi, Navi Mumbai Mumbai - 400703 PAN: AAPCS6229K (Appellant) (Respondent) Assessee Represented by : None Department Represented by : Shri Samual Pitta Date of Hearing : 03.03.2023 Date of Pronouncement : 13.03.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through these Miscellaneous Applications revenue is seeking for recall of the common order passed by the Tribunal in ITA.No. 1985 & 1985/Mum/2021 dated 13.05.2022 for the A.Ys. 2018-19 and 2019-20 respectively. 2. It is observed that these Miscellaneous Applications were filed by the Revenue on 03.01.2023 and the relevant order was passed by the Tribunal on 13.05.2022. At the same time, it was noticed that the order 2 MA.No. 02 & 03/MUM/2023 M/s. Sincetele Info Solutions Pvt. Ltd., was dispatched on 07.06.2022. From the date of dispatch of this order the Miscellaneous Application should have been filed on or before 31.12.2022. However, Miscellaneous Applications were eventually filed only on 03.01.2023. Therefore, it is clearly beyond the limitation period laid u/s. 254(2) of the Act. 3. At the time of hearing, Ld.DR however, objected that the Assessing Officer has filed the Miscellaneous Applications within the time and moved the applications with the prior approval of Pr.CIT – 6, Mumbai, vide letter dated 26.12.2022 and could not submit the date of actual receipt of the order. Considered the above facts on record and it is clear that these Miscellaneous Applications were filed beyond period of limitation and hence the same are dismissed as not maintainable. 4. In the result, Miscellaneous Applications filed by the Revenue are dismissed. Order pronounced in the open court on 13 th March, 2023. Sd/- Sd/- (VIKAS AWASTHY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 13/03/2023 Giridhar, Sr.PS 3 MA.No. 02 & 03/MUM/2023 M/s. Sincetele Info Solutions Pvt. Ltd., Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum