Shri Shailesh Baldevbhai Patel, Ahmedabad V. The Deputy Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

MA 32/AHD/2022

AI Insights

The case involves two Miscellaneous Applications filed by Shri Baldevbhai F. Patel and Shri Shailesh B. Patel against the order dated 06.01.2021 by the Income Tax Appellate Tribunal. The applications were filed to address the non-discussion of an additional ground taken by the assessees in their earlier appeal. However, the applications were dismissed due to a significant delay in filing, which was 319 days beyond the allowed six months as stipulated by the amended section 254(2) of the Income Tax Act. The Tribunal emphasized that it does not possess the authority to entertain applications filed beyond the specified time limit.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125328 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-01-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 15-06-2022
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M . A. N os . 3 1 &3 2/ A h d/ 2 0 22 ( I n I T( SS ) A N os . 1 50 &1 51 /A hd /2 01 7) ( A s se ss m e nt Y e a r : 20 10- 1 1 ) Sh r i B a ld ev bh a i F . Pa t el Leg al h e ir S hr i Sa n j a y B . Pa te l 1 & 2 , G h a n s h ya m N i va s , Ne ar Sa n s k r u ti B un g a lo w, M ote r a , Ah me da bad-3 80 00 5 V s . D C I T C ir cl e - 1 ( 2 ) , A h me da ba d Sh r i Sh ai le sh B . Pa te l 1 & 2 , G h a n s h ya m N i va s , Ne ar Sa n s k r u ti B un g a lo w, M ote r a , Ah me da bad - 3 80 00 5 D C I T C ir cl e - 1 ( 2 ) , A h me da ba d [ P AN N o. A F J P P0 8 87 J / A F J P P0 8 8 5L ] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv., & Shri Parimalsinh B. Parmar, A.R. Respondent by : Shri Urjit Shah, Sr. D.R. D a t e of H ea r i ng 06.01.2023 D a t e of P r o no u n ce me nt 11.01.2023 O R D E R PER Ms. SUCHITRA KAMBLE - JM: These two Miscellaneous Applications are filed by the respective assessees in respect of the order dated 06.01.2021 passed by the Tribunal. 2. The Ld. A.R. submitted that there is a delay of 319 days in filing both these miscellaneous applications. The Ld. A.R. submitted that this miscellaneous application is regarding non-discussion of additional ground taken by the assessee. M.A Nos.31&32/Ahd/2022 (in IT(SS)A Nos. 150&151/Ahd/2017) Shri Baldevbhai F. Patel & Shri Shailesh B. Patel vs. DCIT Asst.Years–2010-11 - 2 - 3. The Ld. D.R. relied upon the order of the Tribunal. 4. We have heard both the parties and perused all the relevant material available on record. There is a delay of 319 days in filing both these miscellaneous applications and as per the amendment to section 254(2) in respect of mistakes to be rectified by the Tribunal the limitation period is up to six months only and the Tribunal does not have power to entertain the miscellaneous application filed beyond the said time limit. Therefore, the present Miscellaneous Applications are time barred and hence dismissed. 5. In the result, both the Miscellaneous Applications filed by the assessee are dismissed. This Order pronounced in Open Court on 11/01/2023 Sd/- Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 11/01/2023 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad