ITO, Jaipur V. SHRI KHETILAL SHARMA HUF, Jaipur

MA 36/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6443 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SEEMA MEENA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO.36/JP/2018 (ARISING OUT OF ITA NO. 103/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 INCOME TAX OFFICER, WARD-7(2), JAIPUR CUKE VS. SH. KHETI LAL SHARMA, HUF, VILLAGE- SARANGPURA, TEHSIL- SANGANER, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAHHK 3191 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI SEEMA MEENA (JCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 06/04/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 10/04/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE REVENUE HAS MOVED THE PRESENT MISC. APPLICATION AGAINST THE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 103 /JP/2012 DATED 18.03.2016. 2. IN ITS PETITION, THE REVENUE HAS SUBMITTED THAT THE TRIBUNAL HAS TAKEN THE MUNICIPAL LIMIT OF JAIPUR MUNICIPALITY UP TO ESI HOSPITAL ON AJMER ROAD, JAIPUR WHILE AS ON 25.09.1994 AS PER NO TIFICATION OF RAJASTHAN GOVERNMENT, THE MUNICIPAL LIMIT WAS UP TO THE VILLAGE OF GIRDHARIPURA, HEERAPURA AND GAJSINGHPURA WHICH IS M ORE THAN 8-9 KM M.A. NO. 36/JP/2018 ITO, JAIPUR VS. SH. KHETI LAL SHARMA, JAIPUR 2 FAR FROM ESI HOSPITAL, AJMER ROAD, JAIPUR. IT WAS A CCORDINGLY SUBMITTED THAT THERE IS A MISTAKE WHICH HAS CREPT IN THE ORDE R OF THE TRIBUNAL WHICH IS APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT AND THE SAME REQUIRES NECESSARY MODIFICATIO N. 3. AT THE OUTSET, IT WAS OBSERVED THAT THE MISC. AP PLICATION HAS BEEN FILED BY THE REVENUE ON 12.03.2018. AS PER SECTION 254(2), THE MISC. APPLICATION CAN BE FILED WITHIN 6 MONTHS OF END OF THE MONTH IN WHICH THE ORDER OF THE TRIBUNAL WAS PASSED. IN THE INSTA NT CASE, THE ORDER OF THE TRIBUNAL WAS PASSED ON 18.03.2016 AND THE MISC. APPLICATION HAS BEEN FILED ON 12.3.2018 WHICH IS CLEARLY BARRED BY LIMITATION AS PROVIDED IN SECTION 254(2) OF THE ACT. EVEN IF WE CONSIDER THE FACT THAT THE ORDER OF THE TRIBUNAL WAS PASSED ON 18.03.2016 AND THE PR OVISIONS OF SECTION 254(2) HAS BEEN AMENDED WITH EFFECT FROM 1.6.2016, THE SIX MONTHS LIMITATION EXPIRES ON 30TH NOVEMBER 2016. IT IS NO T THE CASE OF REVENUE THAT THE ORDER OF THE TRIBUNAL WAS NOT RECE IVED. FURTHER, IT MAY BE NOTED THAT NO POWER OR FOR THAT MATTER, ANY DISCRETION HAS BEEN CONFERRED STATUTORILY ON THE TRIBUNAL TO CONDONE AN Y DELAY AND ADMIT APPLICATION U/S 254(2) OF THE ACT UNLIKE THE PROVIS IONS OF SECTION 253(5) OF THE ACT. 4. IN LIGHT OF ABOVE DISCUSSIONS, THE PRESENT MISC . APPLICATION FILED BY THE REVENUE BEYOND THE PRESCRIBED PERIOD CANNOT BE ENTERTAINED AND IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/04/2018. M.A. NO. 36/JP/2018 ITO, JAIPUR VS. SH. KHETI LAL SHARMA, JAIPUR 3 SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10/04/2018. * GANESH KR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- INCOME TAX OFFICER,WARD-7(2), JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- SH. KHETI LAL SHARMA, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { M.A. NO. 36/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR