The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam V. ATR Warehousing Private Limited, Visakhapatnam

MA 50/VIZ/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5537 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 30-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलȣयअͬधकरण, ͪवशाखापटणम पीठ, ͪवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM Įी दुåवूǽ आर एल रेɬडी, ÛयाǓयक सदèय एवं Įी एस बालाकृçणन, लेखा सदèय के सम¢ BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER M.A. Nos. 48, 49 & 50/Viz/2023 (In आयकर अपील सं./ I.T.A. No.89, 90 & 91/Viz/2020) (Ǔनधा[रण वष[ / Assessment Year : 2014-15, 2015-16 & 2016-17) Assistant Commissioner of Income Tax, Central Circle-2, Visakhapatnam. Vs. ATR Warehousing Private Limited, D. No. 11-8-34, Daspalla Hills, Visakhapatnam, Andhra Pradesh- 530003. PAN: AADCA 2121 Q (अपीलाथȸ/ Appellant) (Ĥ×यथȸ/ Respondent) अपीलाथȸ कȧ ओर से/ Assessee by : Sri G.V.N. Hari, Advocate Ĥ×याथȸ कȧ ओर से / Revenue by : Sri Madhukar Aves, Sr. AR सुनवाई कȧ तारȣख / Date of Hearing : 13/10/2023 घोषणा कȧ तारȣख/Date of Pronouncement : 22/11/2023 O R D E R PER S. BALAKRISHNAN, Accountant Member : The captioned Miscellaneous Applications are filed by the Revenue seeking rectification of the consolidated order passed by the Tribunal in ITA Nos. I.T.A. No.89, 90 & 91/Viz/2020, AYs 2014- 15, 2015-16 & 2016-17, dated 21/12/2022. 2 2. At the outset, it is noticed from the order sheet that the present Miscellaneous Applications (MA Nos. 48, 49 & 50/Viz/2023) are e-filed by the Department on 31/7/2023 whereas the Tribunal has passed the order on 21/12/2022. In this situation, it is pertinent to note that as per the provisions of section 254(2) of the Income Tax Act, 1961 the appellant (either assessee or Assessing Officer) can seek for rectification of any mistake apparent from the order of the Tribunal provided such Application seeking rectification should be filed within six months from the end of the month in which the order was passed by the Tribunal. The relevant provisions of section 254(2) are extracted herein below for reference: “Sec. 254(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 Assessing Officer.” In the present case, the original order was passed by the Tribunal on 21/12/2022 and the Miscellaneous Application(s) has to be filed on or before 30/06/2023 ie., six months from the end of the month in which the order was passed, whereas the Revenue has filed the Miscellaneous Applications on 31/07/2023 ie., after lapse of one month and therefore all the three Miscellaneous Applications filed by the Revenue are time 3 barred. Hence, all the three Miscellaneous Applications filed by the Revenue are dismissed as time barred. 3. In the result, three Miscellaneous Applications filed by the Revenue are dismissed. Pronounced in the open Court on 22 nd November, 2023. Sd/- Sd/- (दुåवूǽ आर.एल रेɬडी) (एस बालाकृçणन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) ÛयाǓयकसदèय/JUDICIAL MEMBER लेखा सदèय/ACCOUNTANT MEMBER Dated : 22.11.2023 OKK - SPS आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the order forwarded to:- 1. Ǔनधा[ǐरती/ The Assessee – ATR Warehousing Private Limited, D.No. 11-8-34, Daspalla Hills, Visakhapatnam, Andhra Pradesh, 530003. 2. राजèव/The Revenue –DCIT, Central Circle-2, MVP Colony, Sector-8, Pratyakshakar Bhavan, Beside Post Office, Visakhapatnam, Andhra Pradesh. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुÈत (अपील)/ The Commissioner of Income Tax, Visakhapatnam. 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, ͪवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाड[ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam