ASSISTANT COMMISSIONER OF INCOME TAX-1(2)(1), MUMBAI V. BRILLPHARMA PVT. LTD., MUMBAI

MA 348/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, dated 25/05/2022, pertained to the assessee Brill Pharma Pvt. Ltd. for the assessment year 2019-20. The Revenue's application, filed on 03/05/2023, was challenged on the grounds of being time-barred. The Tribunal examined the timelines and found that the application was not within the permissible period as stipulated under section 254(2) of the Income Tax Act, leading to its dismissal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299148 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 27-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 02-05-2023
• 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.348/Mum./2023 (Arising out of ITA no.414/Mum./2022) (Assessment Year : 2019–20) Asstt. Commissioner of Income Tax Circle–1(2)(1), Mumbai ................ Applicant (Original Respondent) v/s Brill Pharma Pvt. Ltd. 103, Hyde Park, Saki Vihar Road Opp. Ansa Industrial Estate Andheri (East), Mumbai 400 072 PAN – AAECB9667K ................ Respondent (Original Appellant) Assessee by : None Revenue by : Shri Anil Sant Date of Hearing – 28/07/2023 Date of Order – 31/07/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application (“M.A.”) 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.414/Mum./2022, for the assessment year 2019–20. 2. From the perusal of record, we find that the copy of the order dated 25/05/2022, passed by the Co-ordinate Bench, was received by the Pr. Commissioner of Income Tax-1, Mumbai on 20/09/2022. From the perusal of Brill Pharma Pvt. Ltd. M.A. no.348/Mum./2023 Page | 2 the record, we find that the present miscellaneous application was filed by the Revenue on 03/05/2023. 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 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 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