AI Insights
The case involves the Deputy Commissioner of Income Tax (DCIT) as the appellant and M/s. Axis Carriers & Logistics Ltd. as the respondent. The revenue sought to recall an order from a previous appeal (ITA.No.159/Mum/2022) concerning the assessment year 2019-20. The original Tribunal order was dated 24.05.2022, and the department received it on 17.08.2022. The revenue filed the Miscellaneous Application on 25.04.2023, which was beyond the stipulated time frame for such applications. The Tribunal dismissed the application, citing the lack of adherence to the prescribed limitation period under section 254(2) of the Income-tax Act, 1961.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 123148 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
2 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
17-07-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
13-07-2023
Assessment Year
2019-2020
Appeal Filed On
24-04-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER MA.No. 334/MUM/2023 [ARISING OUT OF ITA NO. 159/MUM/2022 (A.Y: 2019-20)] DCIT – 14(1)(1) Room No. 432 Aayakar Bhavan, M.K. Road Mumbai - 400020 v. M/s. Axis Carriers & Logistics Ltd., 803B Kukreja palace Vallabh Baug Lane Ghatkopar (E), Mumbai - 400075 PAN: AADCA9585A Appellant Respondent Assessee Represented by : Shri Rakesh Milwani Department Represented by : Shri Anil Sant Date of conclusion of Hearing : 14.07.2023 Date of Pronouncement : 18.07.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Through this Miscellaneous Application revenue is seeking for recall of the order passed by the Tribunal in ITA.No.159/Mum/2022 dated 24.05.2022 for the A.Y. 2019-20. MA.No. 334/MUM/2023 M/s. Axis Carriers & Logistics Ltd., Page No. 2 2. At the outset, we observe that Tribunal order was pronounced on 24.05.2022 and the order was received by the department on 17.08.2022. By considering the order receipt as the date of communication of the order the Assessing Officer should have filed the Miscellaneous Application before end of February, 2023. However, the present Miscellaneous Application is filed on 25.04.2023 which is clearly beyond the period of limitation mentioned u/s. 254(2) of Income-tax Act, 1961. Accordingly, the Miscellaneous Application filed by the revenue is dismissed. 3. In the result, appeal filed by the Revenue is dismissed. Order pronounced in the open court on 18 th July, 2023. Sd/- Sd/- (RAHUL CHAUDHARY) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 18/07/2023 Giridhar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER (Asstt. Registrar) ITAT, Mum
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