DCIT (CPC) , BANGALORE V. AEVITAS PHARMAGRO TECH P. LTD, MUMBAI

MA 390/MUM/2022

AI Insights

The case involves a Miscellaneous Application filed by the Revenue under section 254(2) of the Income Tax Act, 1961, seeking rectification of a Tribunal order dated 10/05/2022. The application was filed 14 days late, on 15/12/2022, beyond the permissible six-month period for filing such applications. The Tribunal, referencing several precedents, concluded that it lacked the power to extend this deadline and thus dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132806 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-02-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 14-12-2022
• Other Referred Cases: Karuturi Global Ltd. Vs. DCIT, Raja Malwindar Singh Vs. UoI, Rahul Jee (P) Ltd. & Co. Vs. ACIT, Kasturilal Sardarilal Luthra Vs. DCIT, ITO Vs. Dhawalamrut Milk Trader
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

आयकर अपीलीय अधिकरण म ुंबई पीठ “ ए ” श्री विकास अिस्थी, न्याधयक सदस्य एिुं श्री एस. ररफौर रहमान, लेखा सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER विआसुं.३९०/म ुं/२०२२(धन.ि. २०१८-१९) (आअसुं.१६७५/म ुं/२०२१ से उदिृत) MA NO.390/MUM/2022 (A.Y.2018-19) (Arising out of ITA No. 1675/MUM/2021) Deputy Commissioner of Income Tax-1 (1) (1) ..... प्राथी/Applicant Room No.533, 5 th Floor, Aayakar Bhavan M.K. Road Mumbai-400 020 बनाम Vs. M/s Aevitas Pharmagro Tech Pvt. Ltd. ..... प्रधतिादी/Respondent 6 th Floor, Mirchandani Business Park, Sakinaka Mumbai- 400 072 Pan No. AAACP6240J प्राथी द्वारा/Applicant by : Smt. Vranda U. Matkari, Sr. AR प्रधतिादी द्वारा/Respondent by : None स निाई की धतधथ/Date of hearing : 03/02/2023 घोषणा की धतधथ/Date of pronouncement : 03/02/2023 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the Revenue under section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) 2 MA NO.390/MUM/2022 (A.Y.2018-19) for recalling/rectification of the Tribunal order dated 10/05/2022 in the aforesaid appeal. 2. The application has been filed with a delay of 14 days. As per the provision u/s 254(2) of the Act, the Tribunal at any time within 6 months from the end of the month in which the order was passed rectify any mistake apparent from record in an order passed u/s 254(1) of the Act, if the mistake is brought to the notice by any of the parties to the lis. In other words, the application u/s 254 (2) of the Act for seeking rectification can be filed either by the Assessing Officer or the assessee within 6 months from the end of the month in which the order is passed. In the instant case, the order sought to be rectified was passed on 10/05/2022. The limitation for filing application for seeking rectification of mistake, if any in the said order could have been filed on or before 30/11/2022. This Miscellaneous Application was filed by the Department on 15/12/2022. Hence, time barred. 3. The provisions of section 254(2) of the Act does not give liberty to file application for rectification of mistake beyond 6 months. The provision of the Act does not empower the Tribunal to condone delay in filing of Miscellaneous Application u/s 254(2) of the Act. The aforesaid view is supported by the following decisions: i. Karuturi Global Ltd. Vs. DCIT, 166 taxmann.com 924 (Karnataka), ii. Raja Malwindar Singh Vs. UoI, 278 ITR 568 (P & H), iii. Rahul Jee (P) Ltd. & Co. Vs. ACIT, 120 ITD 481 (Delhi), iv. Kasturilal Sardarilal Luthra Vs. DCIT, MA No.58/PUN/2017 decided on 04/04/2018, v. ITO Vs. Dhawalamrut Milk Trader, MA No.52/PUN/2018 decided on 27/02/2019. 3 MA NO.390/MUM/2022 (A.Y.2018-19) 4. Thus, in light of facts of the case and decisions mentioned above, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open court on Friday the 3 rd day of February 2023. Sd/- Sd/- (S RIFAUR RAHMAN) (VIKAS AWASTHY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER म ुंबई/Mumbai, ददनाुंक/Dated 03/02/2023 M.R. Sonavane प्रधतधलवप अग्रेवषतCopy of the Order forwarded to : 1. अपीलाथी/The Appellant , 2. प्रधतिादी/ The Respondent. 3. आयकर आय क्त(अ)/ The CIT(A)- 4. आयकर आय क्त CIT 5. विभागीय प्रधतधनधि, आय.अपी.अधि., म बुंई/DR, ITAT, Mumbai 6. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar)/ Sr.Private Secretary ITAT, Mumbai