M/s Highway Industries Ltd., Ludhiana V. ACIT, Ludhiana

MA 5/CHANDI/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4218 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 17-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER MA NO.5/CHD/2016 IN ITA NO. 82/CHD/2009 ( ASSESSMENT YEAR 2004-05) M/S HIGHWAY INDUSTRIES LTD., VS THE ACIT, G.T. ROAD, SAHNEWAL, CIRCLE-V, LUDHIANA. LUDHIANA . PAN : AABCH4072M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL, DR DATE OF HEARING : 27.05.2016 DATE OF PRONOUNCEMENT : 27.05.2016 O R D E R PER BHAVNESH SAINI,JM THIS ORDER SHALL DISPOSE OFF MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 18.06.2010 WHEREBY APPEAL OF THE ASSESSEE HAS BEEN PARTLY ALLOWED. 2. THE MISCELLANEOUS APPLICATION HAS, HOWEVER, BEEN FILED BY THE ASSESSEE IN THE OFFICE OF THE TRIBUNAL ON 17.12.2015. 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE OF HEARING THROUGH REGISTERED PO ST. 4. THE LD. DR CONTENDED THAT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS TIME BARRED BY 547 DAYS THEREFORE, SAME MAY BE DISMISSED. 5. AFTER CONSIDERING FACTS OF THE CASE IN THE LIGHT OF SUBMISSION OF LD. DR, WE ARE NOT INCLINED TO ENTERT AIN THE MISCELLANEOUS APPLICATION. SECTION 254(2) OF TH E INCOME TAX ACT PROVIDES THAT APPELLATE TRIBUNAL MAY AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF THE ORD ER, WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM RE CORD, AMEND THE ORDER PASSED BY IT UNDER SUB-SECTION (1) OF THE INCOME TAX ACT. ADMITTEDLY THE MISCELLANEOUS APPLICATION IS FILED BEYOND FOUR YEARS FROM THE DAT E OF THE ORDER, THEREFORE, MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS TIME BARRED AND IS ACCORDINGLY, DISMISSED IN-LIMINE. 6. IN THE RESULT, MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( ANNAPURNA GUPTA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH MAY,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT/CHD