Appeal details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 2633 (ITAT-NAGPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
03-08-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
20-07-2023
Assessment Year
2017-2018
Appeal Filed On
19-02-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. MA No. (Arising out of ITA No.) Name of Appellant Name of Respondent Asst. Year 1 02/NAG/2023 18/NAG/2022 ACIT, Circle-1, Nagpur. M/s. R.K. Warehousing and Leasing, 83, Ashirwad, Bhayabkar Nagar, Nagpur- 440010. PAN : AABFR5677D 2018-19 2 03/NAG/2023 17/NAG/2022 ACIT, Circle-1, Nagpur. Pawansut Travels Pvt. Ltd., 83, Ashirwad, Bhayabkar Nagar, Nagpur- 440010. PAN : AACCP3759Q 2019-20 3 04/NAG/2023 50/NAG/2022 ACIT, Circle-1, Nagpur. Central Detective and Security Services, Plot No.8, Jail Road, Rahate Colony, Nagpur- 440001. PAN : AACFC5717G 2017-18 4 05/NAG/2023 46/NAG/2022 ACIT, Circle-1, Nagpur. Great Sherlock EFMS Pvt. Ltd., 3, Suyog, Ring Road, Trimurti Nagar, Nagpur- 440022. PAN : AADCG2477R 2019-20 5-6 06/NAG/2023 07/NAG/2023 149/NAG/2021 150/NAG/2021 ACIT, Circle-1, Nagpur. Mahavir Coal Washiers Pvt. Ltd., 381 B No.-3, 3 rd Floor, Tekdi Road, Sitabuldi, Nagpur-12. PAN : AAFCM1923J 2018-19 2019-20 7 08/NAG/2023 43/NAG/2022 ACIT, Circle-1, Nagpur. M/s. Ceinsys Tech Limited, 10/5, I. T. Park, Opp. VNIT, Nagpur (Urban), Nagpur- 440022. PAN : AACCA3193K 2017-18 8 09/NAG/2023 194/NAG/2021 ACIT, Circle-1, Nagpur. Neelam Rakesh Singh, Duplex No.1, Plot No.109- 110, Arun Apartment, New Swavalambinagar, Nagpur- 440022. PAN : APZPS7452L 2018-19 2 9-10 10/NAG/2023 11/NAG/2023 31/NAG/2022 32/NAG/2022 ACIT, Circle-1, Nagpur. M/s. Integrity Construction Pvt. Ltd., 83, Ashirwad, Bhayabkar Nagar, Nagpur- 440010. PAN : AABCI8872L 2017-18 2018-19 11-12 12/NAG/2023 13/NAG/2023 148/NAG/2021 165/NAG/2021 ACIT, Circle-1, Nagpur. Stellar Refractories Pvt. Ltd., S3/S4, Ashoka Residency, North Ambazari Road, Dharampeth Extn., Shivaji Nagar, Nagpur- 10. PAN : AAICS4249Q 2017-18 2019-20 13-14 14/NAG/2023 15/NAG/2023 99/NAG/2021 100/NAG/2021 ACIT, Circle-1, Nagpur. Shamlax Metachem Pvt. Ltd., Q8, Laxmi Nagar, Nagpur- 440022. PAN : AACCS2217A 2018-19 2019-20 15 16/NAG/2023 110/NAG/2021 ITO, Ward-5, Amravati. Premchand Kanhaiyalal Thakur, Prop. Prem Industries, G-20, MIDC, Amravati- 444607. PAN : AAHPT0743Q 2018-19 16 17/NAG/2023 49/NAG/2022 DCIT, Akola Circle, Akola. M/s. Malani Combines, 01, Saptgiri, Mahajani Plot, Akola- 444001. PAN : AAQFM9073R 2015-16 17 18/NAG/2023 66/NAG/2021 ITO, Ward-1(3), Nagpur. Mai Manpower Solutions, Plot No.80, Ashish Bunglow, Jawaharlal Daada Lane, Wadha Road, Rahate Colony, Nagpur- 10. PAN : ABFFM5317C 2018-19 18 19/NAG/2023 27/NAG/2022 ITO, Ward-4(1), Nagpur. Akay Udyog, 111, Handloom Market, Gandhibagh, Nagpur- 440002. PAN : AABFA3797P 2018-19 19 20/NAG/2023 164/NAG/2021 ITO, Ward-5(3), Nagpur. Shri Ramssarye Yadeo, 113, Sai Nagar, Shanti Nagar, Itwari, Nagpur- 440002. PAN : AARPY6063E 2019-20 20 24/NAG/2023 111/NAG/2021 ITO, Ward-1(1), Nagpur. Arjun Singh Jasbir Singh Arora, 24, Central Bazare Road, Ramdaspeth, Nagpur- 440010. PAN : ARFPA0846C 2019-20 3 21 25/NAG/2023 112/NAG/2021 ACIT, Circle-1, Nagpur. Shri Satish Nichaldas Khemchandani, Satish Sadi Stores, Modi No.3, Sitabuldi- 440012. PAN : ABWPK2269E 2017-18 22 26/NAG/2023 179/NAG/2021 DCIT, Circle-4, Nagpur. Chawla Saree Depot., Chawla House, Opp. Tahsil Police Chowki, Gandhibag, Nagpur. PAN : AAJFC7405L 2019-20 23 27/NAG/2023 168/NAG/2021 DCIT, Circle-4, Nagpur. AMA Extrusions Pvt. Ltd., Maimoon Chambers, Gandhibag, Nagpur- 440002. PAN : AAECA5587F 2018-19 24 28/NAG/2023 182/NAG/2021 DCIT, Circle-4, Nagpur. Ankur Seeds Pvt. Ltd., 27, New Cotton Market, Layout 27, Nagpur- 440018. PAN : AABCA0981C 2018-19 25 29/NAG/2023 114/NAG/2021 ITO, Ward-4(4), Nagpur. M/s. Easy Home Appliances, Block No.26, 27, 28, Kamla Nehru Market, Sakkardara Square, Raghuji Nagar, Nagpur- 440024. PAN : AAAFE2642J 2019-20 26 30/NAG/2023 163/NAG/2021 ITO, Ward-4(4), Nagpur. Shri Naresh Jamnaprasad Tiwari, Plot No.44, Shukla Nagar, Manewada Road, Nagpur. PAN : AGHPT5827H 2018-19 27-28 31/NAG/2023 32/NAG/2023 06/NAG/2022 178/NAG/2021 ITO, Ward-4(3), Nagpur. Truform Engineers, Handloom Cloth Market, Gandhibagh, Nagpur. PAN : AAAFT4696H 2018-19 2019-20 29-30 33/NAG/2023 34/NAG/2023 51/NAG/2022 52/NAG/2021 ITO, Ward-4(3), Nagpur. Waghmare Food Products Pvt. Ltd., 56, Old Bagadganj, Nagpur. PAN : AAACW4325K 2018-19 2019-20 31 35/NAG/2023 173/NAG/2021 ITO, Ward-3(4), Nagpur. Shri Rajendra Singh Bhagwan Singh Juni, At Kolar Post Butibori, Dist. Nagpur. PAN : AMPPJ5979Q 2019-20 32 36/NAG/2023 15/NAG/2022 ITO, Ward-3(4), Nagpur. Shanti Arms-Tech Private Ltd., W-23, MIDC Industrial Area, Nagpur. PAN : AACCS2137B 2018-19 4 33 37/NAG/2023 41/NAG/2022 ITO, Ward-3(4), Nagpur. Shri Kamlesh Singh Thakur, House No.1139, Plot No.31, Kalmegh Nagar, Nagpur- 440016. PAN : BBRPS0347E 2019-20 34 38/NAG/2023 141/NAG/2021 ITO, Ward-3(4), Nagpur. Jainarayan Hiralal Jaiswal, 001, At Bazargaon, Amravati Road, Dist. Nagpur. PAN : AEEPJ3733K 2018-19 35-36 39/NAG/2023 40/NAG/2023 147/NAG/2021 146/NAG/2021 ACIT, Circle-3, Nagpur. M/s. Narain Enterprises, 5, Ameya Apartments, Arvi Road, Kelkar Wadi, Wardha- 442001. PAN : AAGFN0735M 2019-20 2018-19 37 41/NAG/2023 20/NAG/2022 ACIT, Circle-3, Nagpur. MS Forms, 109/2, Khairi Village, Kamptee Road, Nagpur. PAN : AAAFF6011G 2019-20 38-39 42/NAG/2023 43/NAG/2023 25/NAG/2022 30/NAG/2022 ACIT, Circle-3, Nagpur. M/s. Supriya Packaging Pvt. Ltd., Plot No.304, MIDC Industrial Area, Hingna Road, Hingna, Nagpur- 440016. PAN : AACCS4070K 2019-20 2018-19 40 44/NAG/2023 181/NAG/2021 ACIT, Circle-3, Nagpur. M/s. Barbate Automotive India Pvt. Ltd., K.H. No.63/6, 63/3, Arya Cars, Bhandara Road, Kapsi, Nagpur- 441202. PAN : AADCB1189M 2019-20 41 45/NAG/2023 172/NAG/2021 ACIT, Circle-3, Nagpur. M/s. Ankit Pulps & Boards Pvt. Ltd., 39/2, Bhilgaon, Post Khairi, Kamptee- 441002. PAN : AABCA2063M 2019-20 42 46/NAG/2023 151/NAG/2021 ACIT, Circle-3, Nagpur. Sohan Healthcare Pvt. Ltd., Balaji Market Main Road, Pusad, Yavatmal- 413801. PAN : AAJCS5792H 2018-19 43 47/NAG/2023 131/NAG/2021 ACIT, Circle-3, Nagpur. M/s. Mini Iron & Steel Pvt. Ltd., U-71, MIDC Industrial Area, Hingna Road, Hingna, Nagpur- 440016. PAN : AABCM7800N 2018-19 5 44 48/NAG/2023 144/NAG/2021 DCIT, Circle-2, Nagpur. M/s. Sequel Motors Private Limited, Vali Tower, Kamptee Road, Dist. Nagpur- 440014. PAN : AALCS2483F 2017-18 45 49/NAG/2023 145/NAG/2021 DCIT, Circle-2, Nagpur. M/s. Hansa City Bus Services (Nagpur) Pvt. Ltd., VL 48/1, Gate No.9, VCA Compound, VCA Square, Civil Lines, Nagpur- 440001. PAN : AAECH0587N 2019-20 46-47 50/NAG/2023 51/NAG/2023 122/NAG/2021 123/NAG/2021 DCIT, Circle-2, Nagpur. Shri Pradeep Bimal Kundu, 10, Sunder Nagar, Behind Tuli Hotel, Village Bhokara, Tah. Koradi, Dist. Nagpur- 441111. PAN : ABAPK7509D 2018-19 2019-20 48-49 52/NAG/2023 53/NAG/2023 138/NAG/2021 139/NAG/2021 DCIT, Circle-2, Nagpur. M/s. Herd Medical Foundation Pvt. Ltd., 206/3A, Maatoshri GPO Square, Civil Lines, Nagpur. PAN : AABCH6808D 2017-18 2019-20 50-52 54/NAG/2023 55/NAG/2023 56/NAG/2023 177/NAG/2021 07/NAG/2022 08/NAG/2022 DCIT, Circle-2, Nagpur. M/s. Sudarshan Motors, Kanoria House, Palm Road, Civil Lines, Nagpur. PAN : AANFS9853L 2017-18 2018-19 2019-20 53-55 57/NAG/2023 58/NAG/2023 59/NAG/2023 103/NAG/2021 90/NAG/2021 104/NAG/2021 DCIT, Circle-2, Nagpur. M/s. Jaika Vehicle Trade Pvt. Ltd., Jaika Buildings, Commercial Road, Civil Lines, Nagpur. PAN : AABCS6763Q 2014-15 2018-19 2019-20 56 60/NAG/2023 16/NAG/2022 ACIT, Circle-2, Nagpur. Sadhna Sahakari Bank Ltd., 216, B/H Bhambhani, Main Road, Jaripatka, Nagpur. PAN : AAAAS0970J 2017-18 57-58 61/NAG/2023 62/NAG/2023 22/NAG/2022 23/NAG/2022 ITO, Ward-2, Chandrapur. M/s Kabra Engineering, B-11, Mul Road, Cooperative Industrial Estate, Chandrapur- 442401. PAN : AACFK6435F 2018-19 2019-20 59 63/NAG/2023 13/NAG/2022 ITO, Ward-2, Chandrapur. Durgesh Industrial Security Pvt. Ltd., B-3, Plot No.92, Near Gajanan Mandir, Wadgaon Road, Chandrapur- 442401. PAN : AAECD6247K 2018-19 6 60 66/NAG/2023 84/NAG/2021 ITO, Ward-2(1), Nagpur. M/s. Dhandhania Infotech, Dhandhania House, East High Court Road, Near RBI Quarters, Civil Lines, Nagpur- 440001. PAN : AAHFD0479R 2019-20 आदेश / ORDER PER INTURI RAMA RAO, AM: These present Miscellaneous Applications are filed by the Revenue seeking recall of the order passed by this Tribunal combined dated 26.04.2022 on the ground that the impugned order passed by this Tribunal allowing the deduction of belated Revenue by : Shri Amol Khairnar (Sl.No.1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31) Smt. Rashmi Mathur (Sl.No.32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60) Assessee by : Shri Rajesh V. Loya (Sl.No.1, 2, 9, 10, 11, 12, 13, 14, 18, 23, 27, 28, 32, 38, 39, 50, 51, 52, 53, 54, 55, 60) Shri Mahavir Atal (Sl. No.3, 4, 5, 6, 34) None (Sl. No.7, 8, 15, 16, 17, 19, 20, 21, 26, 29, 30, 31, 33, 35, 36, 40, 41, 42, 43, 44, 48, 49, 57, 58, 59) Shri K. P. Dewani, (Sl.No.22, 24, 25, 37) Shri Dilip Lohiya (Sl.No.45) Shri M. G. Moryani (Sl.No.46, 47) Shri Abhay Agrawal (Sl.No.56) Date of hearing : 21.07.2023 Date of pronouncement : 04.08.2023 7 employees contribution to PF and ESI is contrary to the law laid down by the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). 2. At the outset, we find that the order passed by this Tribunal was received by the Assessing Officer/Department on 27.05.2022 and the above captioned Miscellaneous Applications were filed by the Revenue before this Tribunal in the month of February/April, 2023. In terms of provisions of section 254(2) of the Income Tax Act, 1961 (‘the Act’), the Tribunal was vested with the power to rectify any mistake apparent from the record or amend any order passed by it under the provisions of section 254(1) of the Act, if such mistakes are brought to the notice of the Tribunal either by the assessee or by the Department within the period of six months from the end of the month in which the order of the Tribunal is passed. Now, it is a settled position of law that the term “six” months from the end of the month in which the order was passed had been interpreted to mean that six months from the end of the month in which the order was received by the assessee or by the Assessing Officer/Department, as the case may be. In the present case, the Assessing Officer had received the impugned order of the Tribunal on 27.05.2022, therefore, the Assessing Officer is required to move 8 application u/s 254(2) of the Act on or before 30.11.2022, whereas, the Assessing Officer filed the all the above captioned Miscellaneous Petitions before this Tribunal in the month of February/April, 2023. Thus, there is a delay of more than 2 to 4 months (approx 120 days). Therefore, the question to be answered is that whether the Tribunal, while exercising the power vested under the provisions of section 254(2) can condone the delay occurred in filing the Miscellaneous Petitions. A mere perusal of provisions of section 254(2), it would reveal that the Legislature has not vested the Tribunal with the power to condone the delay in filing the Miscellaneous Application/Rectification Application u/s 254(2) of the Act. The scheme of the Act would disclose that the Legislature had deliberately excluded the application of the principles underlying section 5 and 14 of the Limitation Act in relation to the provisions of section 254(2) of the Income Tax Act. However, the Legislature had vested the power to condonation of delay in relation to the provisions of section 249 and section 254 of the act. Thus, the very fact that the Legislature had provided for a power to condonation of delay in relation to the provisions of section 249 and section 254 of the Act shows that the Legislature had consciously excluded the power of Tribunal to condone the 9 delay in relation to the provisions of section 254(2) of the Act. In this connection, we would like reference to the order of the Hon’ble Supreme Court in the case of Nityananda M. Joshi vs. Life Insurance Corporation of India, AIR 1970 SC 209 held that in view of section 4 & 5 of the Limitation Act, it would be clear that the scheme of the Act is that it only deals with applications to courts and the Labour Court is not a court within the meaning of the Limitation Act, and, therefore, an application u/s 33C(2) cannot be held to be barred under Article 137, insofar as the claim was for a period beyond three years. 3. It is settled position of law that in the absence of any statutory provisions, no power exist in the authority to condone the delay. It is also equally settled position of law that the provisions of section 5 of the Limitation Act have not application to the proceedings before the Tribunal. In the case of CIT vs. Western India Engineering Co. Ltd., 77 ITR 165, the Division Bench of the Hon’ble Gujarat High Court has held that the Appellate Tribunal under Section 66(1) of the Income Tax Act, 1961 is not a court but is merely a tribunal exercising the judicial power of the State. As the provisions of the Limitation Act are not intended to be made applicable to proceedings before authorities other than courts governed by the 10 Code of Civil Procedure or the Code of Criminal Procedure, Section 5 of the Limitation Act, will not apply to applications made to the Appellate Tribunal and, therefore, the Tribunal has no power to condone delay in filing reference applications under Section 66(1) of the Income Tax Act, 1961. 4. In Comm, of Agrl. I.T. vs. Thalayar Rubber Industries, 131 ITR 162 a Full Bench of the Hon’ble Kerala High Court has held that Section 69 of the Kerala Agricultural Income Tax Act, 1950, indicates that provisions of sections 4 to 24 of the Limitation Act are not attracted to proceedings under the Act and the Tribunal has no jurisdiction to condone delay in filing an application for reference under Section 60(1) of the said Act. 5. In Insp. Asst CIT vs. Kedar Nath Jhunjhunwalla, 133 ITR 746 a Division Bench of the Hon’ble Patna High Court has held that Section 29(2) of the Limitation Act will apply to appeals and applications filed under a special law only where the scheme of the special law does not exclude its application. Neither the provision of Section 5 nor that of Section 12(2) of the Limitation Act will apply to appeals filed under Section 269H of the Income Tax Act, 1961. 11 6. On the conspectus of the decisions referred to above and the their ratios, it would be clear that the Tribunal constituted under the provisions of Income Tax Act, 1961 is not a Court but a Tribunal unless there is express power conferred by the said Act to condone the delay or exclude any period of limitation, the Tribunal would not be clothed with the power to condone the delay. In the light of above settled legal position, the submissions of the ld. Sr. DR that the delay in moving the Miscellaneous Petitions can be condoned by the Tribunal is rejected. 7. Thus, the Miscellaneous Applications filed by the assessee u/s 254(2) are barred by limitation, cannot be entertained. 8. Similarly, the Hon’ble Supreme Court in the case of Delhi Development Authority vs. Jagan Singh (Civil Appeal No.4335 of 2023) held that the decision on which the impugned order is based, had been overruled, cannot be a ground to condone the delay, the relevant paragraph of the said decision of the Hon’ble Supreme Court (supra) reads as under :- “13. It is true that the fact that the decision on which the impugned judgment is based has been overruled is by itself no ground to condone a long delay. In the facts of this case, it is true that the Special Leave Petition has been filed two years and three days after the date of the decision of the Constitution Bench in the case of Indore Development Authority.” 12 9. In the light of the above discussions, all the above captioned Miscellaneous Petitions filed by the Revenue stands dismissed. 10. Resultantly, all the above captioned Miscellaneous Applications filed by the Revenue stands dismissed. Order pronounced on this 04 th day of August, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 04 th August, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
