ITO,Ward 32(2), Kolkata, Kolkata V. M/s National Coal Development Corporation, Kolkata

MA 50/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4218 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: SUBASH AGARWAL ADOV CATE
• Keywords: Opportunity of being heard; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER) M.A. NO. 50/KOL/2019 A/O ITA NO. 2279/KOL/2016 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD-32(2), KOLKATA..........................................................APPELLANT VS. M/S. NATIONAL COAL DEVELOPMENT CORPORATION STAFF COOPERATIVE CREDIT SOCIETY LTD..............................................RESPONDENT THAPAR HOUSE 5 TH FLOOR KOLKATA - 700001 [PAN : AAALN 0409 N] APPEARANCES BY: SHRI SUBASH AGARWAL, ADOVCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 5 TH , 2019 DATE OF PRONOUNCING THE ORDER : MAY 10 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE ALLEGING THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NO. 2279/KOL/2016, DT. 03/08/2018. THIS MISCELLANEOUS APPLICATION IS TIME BARRED BY 367 DAYS. SECTION 254(2) OF THE ACT, READS AS FOLLOWS:- (2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB- SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE 2 ASSESSING] OFFICER: PROVIDED THAT AN AMENDMENT WHICH HAS THE EFFECT OF ENHANCING AN ASSESSMENT OR REDUCING A REFUND OR OTHERWISE INCREASING THE LIABILITY OF THE ASSESSEE, SHALL NOT BE MADE UNDER THIS. SUB-SECTION UNLESS THE APPELLATE TRIBUNAL HAS GIVEN NOTICE TO THE ASSESSEE OF ITS INTENTION TO DO SO AND HAS ALLOWED THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT THIS BENCH OF THE TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE PERIOD OF 6 (SIX) MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED U/S 254(2) OF THE ACT. HENCE WE DO NOT HAVE THE POWER TO CONDONE ANY DELAY IN FILING OF THIS MISCELLANEOUS APPLICATION. IN OTHER WORDS, EVEN IF WE ADMIT THIS APPLICATION BY CONDONING THE DELAY, THE STATUTE DOES NOT GIVE POWER TO THE TRIBUNAL TO PASS AN ORDER U/S 254(2) OF THE ACT, BEYOND THE PERIOD OF 2 M.A. NO. 50/KOL/2019 A/O ITA NO. 2279/KOL/2016 ASSESSMENT YEAR: 2013-14 M/S. NATIONAL COAL DEVELOPMENT CORPORATIONSTAFF COOPERATIVE CREDIT SOCIETY LTD SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASSED BY THE TRIBUNAL. HENCE WE DISMISS THE SAME AS SUCH. 3. EVEN OTHERWISE, WHEN THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE AS WITHDRAWN, FOR THE REASON THAT THE TAX EFFECT DOES NOT EXCEED THE MANDATORY LIMIT OF RS. 20 LAKHS/-, THE MISCELLANEOUS APPLICATION STATES THAT THE QUANTUM OF TAX INVOLVED IN THIS APPEAL IS TO THE TUNE OF RS.10,35,354/- ONLY. HENCE THIS MISCELLANEOUS APPLICATION IS MISCONCEIVED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. KOLKATA, THE 10 TH DAY OF MAY, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10.05.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. NATIONAL COAL DEVELOPMENT CORPORATION STAFF COOPERATIVE CREDIT SOCIETY LTD THAPAR HOUSE 5 TH FLOOR KOLKATA - 700001 2. INCOME TAX OFFICER, WARD-32(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES