ACIT, 15(3)(2), MUMBAI V. SAVANI HERITAGE CONSERVATION PVT. LTD, MUMBAI

MA 323/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0514 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 03-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 23-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 143(1); 139(1); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No. 323/MUM/2023 (Arising out of ITA No. 1956/Mum/2021) (Assessment Year: 2019-20) Assistant Commissioner of Income Tax, Circle - 15(3)(2), Mumbai, Room No. 483, 4 th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ................ Appellant M/s Savani Heritage Conservation Pvt. Ltd., 21 Sotta Bhuvan, Mumbai - 400081 [PAN: AAJCS4567L] Vs ................ Respondent Appearance For the Appellant/Department For the Respondent/Assessee : : Shri Anil Sant None Date Conclusion of hearing Pronouncement of order : : 04.08.2023 26.10.2023 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present Miscellaneous Application has been filed by the Revenue for rectification of order, dated 14/06/2022, passed by the Tribunal in ITA No. 1956/Mum/2021, pertaining to the Assessment Year 2019- 2020. 2. Vide order, dated 14/06/2022, passed in ITA No. 1956/Mum/2021, Ground No. 1 & 2 raised in appeal by the Assessee were allowed. The addition of INR 4,01,882/- made by the Assessing Officer, vide order/intimation, dated 04/05/2020, issued under Section 143(1) of MA No. 323/Mum/2023 Assessment Year: 2019-20 2 the Act on account deposits of Employees’ Contribution to Provident Fund and Employees’ State Insurance Corporation after lapse of time prescribed in the applicable statute was deleted since the aforesaid deposit, though delayed, were made before the due date of filing return specified under Section 139(1) of the Act. 3. We note that the order dated 14/06/2022, passed by the Tribunal was received by the Revenue on 20/09/2022 as per the stamp on the aforesaid order. As per Section 254(2) the period of limitation specified therein when computed from the end of the month of June 2022, expired on 31/12/2022. However, if we take the date of receipt of the order of the Tribunal i.e. 20/09/2022, as the date from which the period of limitation specified under Section 254(2) of the Act started running, the specified period of 6 months expired on 19/03/2023. The Miscellaneous Application in the present case has been filed on 24/04/2023, which is after the expiry of period of limitation. Accordingly, the present Miscellaneous Application filed by the Revenue is dismissed as being time barred in view of provisions contained in Section 254(2) of the Act. 4. In result, the present Miscellaneous Application preferred by the Revenue is dismissed. Order pronounced on 26.10.2023. Sd/- Sd/- (Amarjit Singh) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 26.10.2023 Alindra, PS MA No. 323/Mum/2023 Assessment Year: 2019-20 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai