DCIT, C-4(1), Chandigarh V. M/s Punjab State Coop. Supply & Marketing Federation Ltd., Chandigarh

MA 46/CHANDI/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6565 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O N WHICH IS BARRED
• Keywords: Condonation of delay

Judgement Text

2 M.A. NO. 46/CHD/2017 INITA NO.710/CHD/2013- PUNJAB STATE COOPERATIVE SUPPLY & MKG FEDERATION LT D, CHANDIGARH ACT, 1961 (IN SHORT 'THE ACT'), AS AMENDED VIDE FIN ANCE ACT 2016 W.E.F. 1.6.2016, THE DEPARTMENT SHOULD HAVE FILED THE APPL ICATION WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. HOWEVER, THE PRESENT M.A. HAS BEEN FILED BY THE DEPARTMENT O N 25.5.2017, WHICH IS BARRED BY PERIOD OF ABOUT 5 MONTHS. THERE IS NO PRO VISION IN THE STATUTE FOR CONDONATION OF DELAY FOR THE MISC. APPLICATION FILE D U/S 254(2) OF THE ACT. IN VIEW OF THIS, THE APPLICATION FILED BY THE DEPAR TMENT REQUIRES DISMISSAL BEING BARRED BY LIMITATION. WE FIND THAT EVEN OTHERWISE, THE DEPARTMENT IN ITS APPLICATION HAS NOT POINTED OUT A NY MISTAKE APPARENT ON RECORD, RATHER, THE DEPARTMENT WANTS TO RE-AGITATE THE ISSUE OF ALLOWABILITY OF DEDUCTION OF THE AMOUNT PAID TO THE GOVERNMENT A S INFRASTRUCTURE DEVELOPMENT CESS, WHICH IS A DEBATABLE ISSUE ON WHI CH A FINDING HAD ALREADY BEEN ARRIVED AT BY THE TRIBUNAL AND FURTHER THE DEPARTMENT HAD ALSO FILED THE APPEAL BEFORE THE HON'BLE PUNJAB & HARYAN A HIGH COURT AND THE HIGH COURT HAS ALSO DISMISSED THE APPEAL OF THE DEP ARTMENT VIDE ITS ORDER DATED 21.2.2017. IN VIEW OF THIS, WE DO NOT FIND ANY MERIT IN THIS M ISC. APPLICATION AND THE SAME IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R.KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18.05.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR