आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय ी महावीर िसंह, उपा!" एवं माननीय ी मनोज कु मार अ&वाल ,लेखा सद) के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.P No.47/Chny/2021 (Arising out of ITA No.3039/Chny/2018) (िनधा@रण वष@ / Assessment Year: 2011-12) DCIT Non-corporate circle 4(1) Chennai बनाम/ V s. M/s Ezaj Tanning Company New No.15, Old No.98 V V Koli Street, Periamet Chennai-600 003 थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AAAF E - 7 7 5 8 - D (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri Sajit Kumar (JCIT) – Ld. Sr. DR थ की ओरसे/Respondent by : None सुनवाई की तारीख/Date of Hearing : 06.05.2022 घोषणा की तारीख / Date of Pronouncement : 18.05.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous Petition, the Revenue seeks recall of Tribunal order passed in ITA No.3039/Chny/2018 on 23.12.2020. The bench, in para-4 of the order, quashed the order passed by Ld. AO on 26.02.2016 which is consequent to revisional order u/s 263. This was by M.P No.47/Chny/2022 2 considering the provisions of Sec. 153(3) which provided that the order of fresh assessment in pursuance of an order u/s 263 of the Act, setting aside or cancelling an assessment, may be made at any time before the expiry of 9 months from the end of the financial year in which the order u/s 263 was passed by the Commissioner. Since, the order giving effect to that order was passed on 26.02.2016 which was beyond the time allowed u/s 153(3), the order was quashed. The revenue seeks recall of the order. 2. At the time of hearing, none appeared for assessee. On the last occasion also, none appeared for the assessee. Left with no option, we proceed to dispose-off the petition of the revenue after hearing Ld. Sr. DR. 3. The registry has noted a delay of 55 days, the condonation of which has been sought by the revenue by way of petition which is on record. It has been submitted as under: - It is humbly submitted that the Hon'ble ITAT, A Bench, Chennai has dismissed the appeal of the Department / Revenue vide order in ITA No, 3039/CHNY/2018 dated 23/12/2020. The Order has been received by the office of the CIT (Judicial), Chennai on 06/01/2021 and it was received by the Office of the PCIT-8, Chennai on 08/01/2021. The Scrutiny Report was asked on 18/01/2021 and it was received by the Office of the DCIT, NCC 4(1), Chennai on 19/01/2021. The Appeal Scrutiny Report was prepared by the DCIT, NCC 4(1), Chennai on 21/01/2021 proposing to file a Misc Application before the Hon'ble ITAT, Chennai with all facts of the case and it was submitted to the Office of the Joint Commissioner of Income Tax, Non Corporate Range-4, Chennai on 21/01/2021. The JCIT, NCR-4, Chennai has also proposed for filing a Misc Appeal on 09/02/2021 and it was forwarded to the Office of the PCIT-8, Chennai on 12/02/2021. Vide Letter in C No 422/24/PCIT-8/2020-21 dated 18/08/2021, the ITO (H. Qrs.)-2, Office of the Pr Commissioner of Income Tax-8, Chennai has informed that the filing of Misc Application has been approved and directed to do the necessary action in this regard. It is humbly stated that the limitation for rectification of any mistake u/s 254(2) of the IT Act, 1961 in this case was on 30/06/2021. But there is a delay in filing the Misc Application of 55 days, It is humbly stated that the delay is totally unintentional and due to the Lockdown in the State for Pandemic. During the Complete Lockdown M.P No.47/Chny/2022 3 from 10/05/2021 to 07/06/2021 no officer or official could attend the office and the records were at office. Before 10/05/2021 and after 07/06/2021, there was partial lockdown with direction to run the office with 50% officer and Staff, coming to office on alternate days. Hence, it is humbly prayed to condone the delay in filing the Misc Application. Considering the adverse lockdown situation arising out of Covid-19 Pandemic and keeping in view the suo-moto order extending limitation period by Hon’ble Supreme Court of India which has directed for excluding the period from 15.03.2020 to 28.02.2022, we condone the delay and admit the petition for adjudication 4. Drawing attention to the contents of the petition, Ld. Sr. DR submitted that the Tribunal has erred in considering the amended provisions of Sec.153(3) since the new time-line has come into force only w.e.f. 01.06.2016 by Finance Act, 2016. It has been submitted that the order u/s 263 was passed on 19.12.2014. As per the old provisions of 153(2A), the time limit to pass such an order was one year from the end of the financial year in which the order was received by the appropriate authority. Accordingly, the order dated 26.02.2016 was passed well within the limitation period. It has been submitted that in this case, the order u/s 263 was passed on 19.12.2014 and therefore, as counted from 01.04.2015, one year ends on 31.03.2016 whereas the order was passed on 26.02.2016 which is well within the limitation period. In the said background, Ld. Sr. DR pleaded for recalling the order, 5. After going through the petition as well as the arguments of Ld. Sr. DR, we are of the prima-facie opinion that it appears to be a case of wrong application of law which would require our interference u/s 254(2). Accordingly, the order dated 23.12.2020 stand recalled. The registry is M.P No.47/Chny/2022 4 directed to fix the appeal for fresh hearing before regular bench after intimating both the sides. 6. The petition stand allowed in terms of our above order. Order pronounced on 18 th May, 2022. Sd/- (MAHAVIR SINGH) उपा!" /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद) / ACCOUNTANT MEMBER चे,ई Chennai; िदनांक Dated : 18-05-2022 JPV JPVJPV JPV आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF