ACIT, CPC, Bengaluru V. Mohammed Qurban, Mecheda

MA 36/KOL/2023

AI Insights

The case involves a miscellaneous application by the Revenue under section 254(2) of the Income-tax Act, 1961, seeking to recall an earlier order of the ITAT, Kolkata. The original order was pronounced on 31.05.2022 for the assessment year 2019-20. The Revenue filed the application on 19.06.2023, which was noted to be delayed by 203 days. The Tribunal highlighted the absence of a condonation of delay petition and emphasized that it lacked the jurisdiction to condone the delay in filing the rectification application under section 254(2) of the Act. Consequently, the application was dismissed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299879 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 18-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BRAJ KISHORE SINGH
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER MA No.36/Kol/2023 In ITA No.135/Kol/2022 Assessment Year: 2019-20 Assistant Director of Income- tax, CPC, Bengaluru Vs. Mohammed Qurban Shantipur, Mecheda, Kolaghat, Dist. East Medinipur-721137 (PAN: AABPQ0008R) (Applicant) (Respondent) Present for: Applicant by : N o n e Respondent by : Shri Braj Kishore Singh, JCIT Date of Hearing : 28.07.2023 Date of Pronouncement : 02.08.2023 O R D E R The present miscellaneous application is by the Revenue under section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act) with a prayer to recall the order of Tribunal in ITA No. 135/Kol/2022, pronounced on 31.05.2022 for AY 2019-20. 2. At the outset, it is noted that registry has recorded a delay of 203 days in filing this present miscellaneous application. In this petition, for the factual position, it is stated that an order was passed by Hon’ble ITAT, Kolkata on 31.05.2022 and accordingly the limitation date for filing appeal before the Hon’ble ITAT, Kolkata was six months from the date of the order of the I.T.A.T. MA No. 36/Kol/2023 Mohammed Qurban, AY: 2019-20 2 3. No condonation of delay petition has been filed by the revenue except a Misc. application dated 12.06.2023 requesting to recall the aforesaid appeal to adjudicate the case afresh, which as per record was filed on 19.06.2023. Even the jurisdiction of the Tribunal under section 254(2) of the Act sans the power to condone the delay in filing the rectification application. The present Misc. Application is, therefore, time barred. The same is accordingly dismissed. 4. In the result, Misc. Application of the revenue is dismissed. Order is pronounced in the open court on 2nd August, 2023. Sd/- (Sanjay Garg) Judicial Member Dated: 2nd August, 2023 JD, Sr. P.S. Copy to: 1. The Applicant: 2. The Respondent: 3. CIT(A), NFAC, Delhi 4. CIT, 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata