DCIT ,14(1)(1), MUMBAI V. AXIS CARRIERS AND LOGISTICS LTD, MUMBAI

MA 330/MUM/2023

AI Insights

The case involves a Miscellaneous Application filed by the Revenue seeking recall of an earlier order passed by the Co-ordinate Bench of the Tribunal. The original order, which the Revenue sought to recall, was issued on 25/05/2022 concerning the assessment year 2017-18. The Revenue's application was based on the grounds of rectification of a mistake apparent from the record. However, the Tribunal dismissed the application as it was filed after the expiration of the statutory limitation period. The Tribunal emphasized that it lacked the authority to admit applications filed beyond the prescribed time limit under section 254(2) of the Income Tax Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299149 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2023
• Laws Referred To: Income Tax Act, 1961
• 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 “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.330/Mum./2023 (Arising out of ITA no.619/Mum./2022) (Assessment Year : 2017–18) Dy. Commissioner of Income Tax Central Circle–14(1)(1), Mumbai ................ Applicant (Original Respondent) v/s M/s. Axis Carriers & Logistics Ltd. 803–B, Kukreja Palace, Vallabh Baug Lane Ghatkopar (East), Mumbai 400 075 PAN – AADCA9585A ................Respondent (Original Appellant) Assessee by : Shri Rakesh K. Milwani Revenue by : Shri Manoj kumar Sinha Date of Hearing – 14/07/2023 Date of Order – 31/07/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application has been filed by the Revenue under section 254(2) of the Income Tax Act, 1961 (“the Act”) seeking recall of the order dated 25/05/2022, passed under section 254(1) of the Act by the Co–ordinate Bench of the Tribunal in assessee’s appeal being ITA no. 619/Mum./2022, for the assessment year 2017–18. 2. From the authorisation memo signed by Pr. Commissioner of Income Tax-6, Mumbai, we find that the copy of the order dated 25/05/2022, passed by the Co-ordinate Bench was received in the office on 22/09/2022. From the M/s. Axis Carriers & Logistics Ltd. M.A. no.330/Mum./2023 Page | 2 perusal of the record, we find that the present Miscellaneous Application was filed by the Revenue on 25/04/2023. As per the provisions of section 254(2) of the Act, the limitation period for filing the Miscellaneous Application seeking rectification of any mistake apparent from the record is 6 months from the end of the month in which the order is passed. Even by adopting the liberal interpretation and computing the limitation period from the end of the month in which the order is communicated to the Revenue, the limitation period in the present case for filing the Miscellaneous Application under section 254(2) of the Act expired on 31/03/2023. Further under the Act, the Tribunal is not empowered to admit the Miscellaneous Application filed after the time period provided under section 254(2) of the Act. Therefore, in view of the above, the prayer of the AO seeking condonation of delay in filing the Miscellaneous Application is rejected and accordingly the present Miscellaneous Application is dismissed in limine being barred by limitation. 3. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 31/07/2023 Sd/- B.R. BASKARAN ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 31/07/2023 M/s. Axis Carriers & Logistics Ltd. M.A. no.330/Mum./2023 Page | 3 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Assistant Registrar ITAT, Mumbai