Balwinder Kaur, Jalandhar V. The Income Tax Officer, Jalandhar

MA 6/ASR/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9944 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-10-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 01-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 6/Asr/2020 (Arising out of ITA No. 513/Asr/2015) Assessment Year: 2006-07 Smt. Balwinder Kaur, W/o Sh. Ranjit Singh 38, Civil Line, Jalandhar [PAN: ABAPK 1857F] Vs. Income Tax Officer, Ward 3(1), Jalandhar (Appellant) (Respondent) Appellant by : Sh. R. K. Bajaj, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 14.10.2022 Date of Pronouncement: 21.10.2022 ORDER Per Dr. M. L. Meena, AM: This miscellaneous application is arising out of the order of the ITAT dated 16.09.2016 in ITA No. 513/Asr/2015 challenging therein non- addressal of one of the ground of appeal. 2. At the outset, the Ld. AR submitted that ground no. 3 of the appeal is not addressed on merits by the Bench and therefore he pleaded that the order of the ITAT dated 16.09.2016 in ITA No. 513/Asr/2015 may be recalled to hear the ground no.3 afresh on merits. However, the Ld. DR MA No. 6/Asr/2020 Balwinder Kaur v. ITO 2 contended that the ITAT had no power to condone delay in filing miscellaneous application beyond period of six months. 3. Having heard the Ld. Counsel and the Ld. Addl/Joint CIT (DR), perusal of miscellaneous application and material facts on record, it is admitted fact on record that the miscellaneous application has been filed late by more than 3 years. 4. In view of the statutory limitation provided under the proviso to Section 254(2) of the Act, the Tribunal is not competent to condone the delay beyond six (6) months. Hence, the only remedy available to the petitioner is to invoke the writ jurisdiction under Articles 226 and 227 of Constitution of India seeking for condonation of delay in filing the miscellaneous petition. Indisputably, the miscellaneous petition was filed with the delay of 1372 days before the Tribunal and the Tribunal has no power to condone the delay beyond 6 months. In our view, the only remedy available to the assessee to seek for condonation of delay beyond the statutory period of limitation is only under Article 226 and 227 of Constitution of India. 5. Under the circumstances, the miscellaneous application cannot be entertained. 6. In the result, the miscellaneous application filed by the assessee is dismissed as non-maintainable. Order pronounced in the open court on 21.10.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr. PS* MA No. 6/Asr/2020 Balwinder Kaur v. ITO 3 Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order