ASST CIT CIR 2(1), V. ARISTO PHARMACETICALS LTD,

MA 366/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7049 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 26-08-2011
• Assessment Year: 1995-1996
• Appeal Filed On: 07-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G P TRIVEDI
• Assessee Lawyers: PR AFUL K SANGHVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH: MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NO.361/MUM/2011 (ARISING OUT OF ITA NOS.4715/M/2002, AY 1998-99) MA NO.362/MUM/2011 (ARISING OUT OF ITA NO.5849/M/2003, AY 1999-2000) MA NO.363/MUM/2011 (ARISING OUT OF ITA NO.5850/M/2003, AY 2000-2001) MA NO.364/MUM/2011 (ARISING OUT OF ITA NO.5851/M/2003, AY 2001-2002) MA NO.366/MUM/2011 (ARISING OUT OF ITA NO.3990/M/1998, AY 1995-96) MA NO.367/MUM/2011 (ARISING OUT OF ITA NO.2750/M/1999, AY 1996-97) MA NO.368/MUM/2011 (ARISING OUT OF ITA NO.1020/M/2001, AY 1997-98) ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE 2(1), ROOM NO.561, 5TH FLOOR, AAYAKAR BHAVAN, MUMBAI -400 020 ...... APPLICANT VS M/S.ARISTO PHARMACEUTICALS LTD., MERCANTILE CHAMBERS-V, 3RD FLOOR, J N HEREDIA MARG, BALLARD ESTATE, MUMBAI -400 001 ..... RESPONDENT PAN: AAACA 4995 N APPLICANT BY: SHRI G.P. TRIVEDI RESPONDENT BY: SHRI PRAFUL K. SANGHVI DATE OF HEARING: 26.08.2011 DATE OF PRONOUNCEMENT: 07.09.2011 O R D E R MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 2 PER R.S. PADVEKAR, JM: THIS BATCH OF SEVEN MISC. APPLICATIONS (IN SHORT MA S) ARE FILED BY THE REVENUE U/S.254(2) OF THE ACT WITH A PRAYER TO RECALL THE RESPECTIVE ORDERS AND RECTIFY THE SAME FOR THE REASONS GIVEN I N THE APPLICATION. 2. WE HAVE HEARD THE PARTIES. THE RESPONDENT-ASSES SEE HAS RAISED THE FIRST OBJECTION THAT ALL THESE MAS ARE NOT MAIN TAINABLE AS THE SAME ARE FILED BEYOND THE PERIOD OF THE FOUR YEARS FROM THE DATE OF ORDERS OF THE TRIBUNAL. THE REVENUE HAS ALSO FILED THE APPLI CATION FOR DELAY CONDONATION IN FILING THE PRESENT MAS DATED 10.08.2 011. 3. AS THE ISSUE OF LIMITATION GOES TO THE ROOT OF T HE MATTER WE, THEREFORE, DECIDE THE SAME BEFORE DECIDING THE OTHE R ISSUES. 4. AS PER THE RECORD, THE ASSESSEE HAD FILED THE AP PEALS FOR THE A.YS. 1995-96, 1996-97, 1997-98, 1999-2000, 2001-02 AND ASSESSEES APPEAL WERE DISPOSED OFF BY THE TRIBUNAL VIDE CONSOLIDATED ORDER DATED 30.9.2005. NOW, THE REVENUE HAS FILED THIS APPLICATION U/S.254(2) ON 7.7.2011. SECTION 254(2) PRESCRIBES T IME-LIMIT FOR CARRYING OUT THE RECTIFICATION TO ANY ORDER PASSED BY THE TRIBUNAL AND RELEVANT SEC 254(2) READS AS UNDER:- 254(2): THE APPELLATE TRIBUNAL MAY, AT ANY TIME WI THIN FOUR YEARS FROM THE DATE OF THE ORDER , WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AM END ANY ORDER PASSED BY IT UNDER SUB-SECTION (1), AND S HALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO IT S NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER. 5. THE ISSUE OF THE LIMITATION HAS BEEN CONSIDERED BY THE SPECIAL BENCH OF THE ITAT IN THE CASE OF ARVINDBHAI H. SHAH 91 ITD 101 (AHD)(SB) AND IT IS HELD THAT NO AMENDMENT OR RECTI FICATION CAN BE MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 3 MADE BEYOND THE PERIOD OF THE FOUR YEARS. AS PER T HE RECORD, THE TRIBUNAL HAS PASSED THE ORDER ON 30.09.2005 AND THE REVENUE SHOULD HAVE FILED THE APPLICATION/S ON OR BEFORE 29TH SEPT EMBER, 2009 BUT THE SAME ARE FILED ON 07.07.2011, WHICH ARE ADMITTE DLY BEYOND THE PERIOD OF THE LIMITATION PROVIDED U/S.254(4) OF THE ACT. 6. WE, THEREFORE, RESPECTFULLY FOLLOWING THE DECISI ON OF THE HONBLE SPECIAL BENCH OF THE ITAT IN THE CASE OF ARVINDBHAI H. SHAH (SUPRA) HOLD THAT ALL THESE APPLICATIONS ARE NOT MAINTAINAB LE AS THE SAME ARE FILED BEYOND THE PERIOD OF FOUR YEARS FROM THE DATE OF THE ORDERS OF THE TRIBUNAL. 7. IN THE RESULT, ALL THE APPLICATIONS ARE DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 7TH SEPTEMBER 2011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 7TH SEPTEMBER 2011 . COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)XXI, MUMBAI. 4) THE CIT-CITY-V, MUMBAI. 5) THE D.R. E BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 26.08.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 29.08.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER