DCIT 15(2)(1), MUMBAI V. M/S MADHU INDIA DECO LTD, MUMBAI

MA 324/MUM/2023

AI Insights

The case involves a miscellaneous application filed by the revenue against M/s Madhu India Deco Ltd., arising from an earlier ITAT order. The revenue contended that there was a delay of 49 days in filing the miscellaneous application, attributing it to the finalization of a proposal. The ITAT examined the timeline of events, particularly the receipt of the original ITAT order by the Pr.CIT and the subsequent filing of the miscellaneous application. The core legal issue was whether the delay in filing the application could be condoned under the applicable legal provisions and precedents.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130284 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 23-04-2023
• Other Referred Cases: Daryapur Shetkari Sahakari Ginning and Pressing Factory Vs. ACIT, Raja Malvinder Singh Vs. UOI, Kartori Global Ltd. Vs. DCIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation

Judgement Text

P a g e | 1 M.A No.324/Mum/2023 The DCIT 15(1)(1) Vs. M/s Madhu India Deco Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A No.324/Mum/2023 (Arising out of ITA No. 1385/Mum/2020) (A.Y. 2014-15) The DCIT 15(1)(1) Room No. 451, 4 th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Vs. M/s Madhu India Deco Limited, 20/21, Navnandavan Indl Estate, L.B.S Marg, Mulund (W) Mumbai – 400 080 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCP1825G Appellant .. Respondent [ Appellant by : Mahita Nair Respondent by : Malav P Sheth Date of Hearing 21.07.2023 Date of Pronouncement 21.08.2023 आदेश / O R D E R Per Amarjit Singh (AM): The miscellaneous application filed by the revenue is directed against the order of ITAT vide ITA No. 1385/Mum/2020 dated 05.08.2022. 2. In the miscellaneous application the revenue has submitted that there was delay in filing miscellaneous application by 49 days as the impugned order of ITAT was received in the office of ld. Pr.CIT on 23.11.2022 and the miscellaneous application was to be filed before the ITAT Mumbai on or before 28.02.2022 but because of finalization of proposal the miscellaneous application was filed on 24.04.2023. P a g e | 2 M.A No.324/Mum/2023 The DCIT 15(1)(1) Vs. M/s Madhu India Deco Ltd. 3. Heard both the sides and perused the material on record. We find that period of limitation of filing miscellaneous application would commence from the date of knowledge of decision of the ITAT as held in the decision of Hon’ble jurisdictional Bombay High Court in the case of Daryapur Shetkari Sahakari Ginning and Pressing Factory Vs. ACIT 123 taxman.com 301. Since, the order of the ITAT has been received by the Pr.CIT on 23.11.2022 therefore the period of limitation for filing the miscellaneous application would start from 05.08.2022 and delay in filing the miscellaneous application cannot be condoned as held by the Hon’ble Punjab & Haryana High Court in the case of Raja Malvinder Singh Vs. UOI (278 ITR 568) (P & H) and by the Hon’ble Karnataka High Court in the case of Kartori Global Ltd. Vs. DCIT (2020) 116 taxman.com 924 (Kar) wherein held that Tribunal had no power to condone delay in filing miscellaneous application beyond period of six months. Therefore, miscellaneous application filed by the revenue is dismissed as time barred. 4. In the result, the miscellaneous application filed by the revenue stand dismissed. Order pronounced in the open court on 21.08.2023 Sd/- Sd/- (Pavan Kumar Gadale) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 21.08.2023 Rohit: PS P a g e | 3 M.A No.324/Mum/2023 The DCIT 15(1)(1) Vs. M/s Madhu India Deco Ltd. आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.