DY.CIT , RG-8(2) (1) , MUMBAI V. M/S. ORICON ENTERPRISES LTD, MUMBAI

MA 378/MUM/2023

AI Insights

The case involves two miscellaneous applications filed by the revenue against the combined order of the ITAT dated 24.05.2022 concerning Oricon Enterprises Ltd. The applications were dismissed due to being filed beyond the statutory limitation period. The Principal Commissioner of Income Tax (PCIT) received the ITAT order on 17.08.2022, and the limitation period for filing the applications commenced from 01.09.2022, ending on 28.02.2023. However, the applications were filed on 17.05.2023, which was beyond the allowed period.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125578 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 16-05-2023
• Other Referred Cases: Dariyapur Shetakari Sahakari Ginning and Pressing factory Vs ACIT, Raja Malvinder Singh Vs JOI, Kartori Global Ltd. Vs DCIT
• Laws Referred To: Section 254 (2) of the Income Tax Act, Section 254(3) of the Income Tax Act, Rule 35 of the ITAT Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA No.379/Mum/2023 (A.Y. 2017-18) [Arising out of ITA 2113/Mum/2021] MA No.378/Mum/2023 (A.Y. 2018-19) [Arising out of ITA 2440/Mum/2021] DCIT 8 (2)(1) 6 th Floor, Aayakar Bhavan, Mumbai-400020 Vs. Oricon Enterprises Ltd. [amalgamated company] [Erstwhile Oriental Containers Ltd., Now Amalgamated with Oricon Enterprises Ltd.] 1076, Dr. E Moses Road, Worli, Mumbai-400018 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: Appellant .. Respondent Appellant by : Shri. Sunil Nahta/ Shri. Akash Marthak Respondent by : Shri Ujjawal Chavan Date of Hearing 11.08.2023 Date of Pronouncement 06.08.2023 आदेश / O R D E R PER AMARJIT SINGH (AM) :- 1. Both these miscellaneous applications filed by the revenue are directed against the combined order of ITAT vide ITA No. 2113, 2440/Mum/2021 dated 24.05.2022. P a g e | 2 MA No. 379,378/Mum/2023 A.Y. 2017-18, 2018-19 Oricon Enterprises 2. At the outset, the Ld. Counsel pointed out that there is a delay in filling the miscellaneous application. He further submitted that the order of ITAT dated 24.05.2022 was received in the office of the Ld. PCIT on 17.08.2022, however, the miscellaneous appeal has been filed on 17.05.2023 beyond the period of limitation as prescribed in Section 254 (2) of the Act. The Ld. DR could not controvert this fact that there is delay in filling this miscellaneous application. 3. Heard both the sides and perused the materials on record. We find that u/s 254(3) off the Act, the law stipulates that the ITAT shall send a copy of the order passed by it to the assessee and the Principal Commissioner. Further Rule 35 of the ITAT Rule also requires that the orders are required to be communicated to the assessee and Commissioner of Income Tax. 4. In this case of the assessee, the Ld. Pr. CIT has received the order of the ITAT on 17.08.2022 therefore the Pr.CIT has got knowledge of the order of the ITAT on 17.08.2022. The Hon'ble Jurisdictional Bombay High Court in the case of Dariyapur Shetakari Sahakari Ginning and Pressing factory Vs ACIT (2021) 123 taxmann.com 301 held that period of limitation prescribed in Section 254(2) would commence from the date when affected party got knowledge of decision..In this case the Ld. PCIT got P a g e | 3 MA No. 379,378/Mum/2023 A.Y. 2017-18, 2018-19 Oricon Enterprises knowledge of the ITAT order on 17.08.2022 therefore the limitation period of six months for filling the miscellaneous appeal would start from 01.09.2022 and ended on 28.02.2023. However, the Revenue has filed the impugned miscellaneous application on 17.05.2023 beyond the limitation period as referred above. 5. In view of the facts and circumstances the delay in filling the miscellaneous application cannot be condoned as also held by Hon’ble Panjab & Harayana High Court in the case of Raja Malvinder Singh Vs JOI 278 ITR 568 (P&H) and by the Hon'ble Karnataka High Court in the case of Kartori Global Ltd. Vs DCIT (2020) 16 Taxmann.com 9/24 (Karnataka) that the Tribunal has no power to condone delay in filling the miscellaneous application beyond the period of 6 months. Therefore, the miscellaneous application filed by the revenue is dismissed as time barred 6. In the result the miscellaneous application filed by the revenue is dismissed. Order Pronounced in Open Court on 06.08.2023 Sd/- Sd/- (VIKAS AWASTHY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Mumbai Date 06.08.2023 ANIKET SINGH RAJPUT/STENO P a g e | 4 MA No. 379,378/Mum/2023 A.Y. 2017-18, 2018-19 Oricon Enterprises आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai.