Cement Corporation of India Ltd., New Delhi V. ACIT, New Delhi

MA 607/DEL/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2902 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-04-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 23-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 254(2)

Judgement Text

MA. No.606/Del/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Misc. App. No. 606/Del/2018 AND Misc. App. No. 607/Del/2018 [ in आ.अ.सं . I.T.A Nos. 5602 & 5603/Del/2016 ] ( िनधाᭅरण वषᭅ/Assessment Years: 2011-12 & 2012-13 ) M/s. Cement Corporation of India Limited, Core 5, SCOPE Complex, 7-Lodhi Road, New Delhi – 110 003. बनाम Vs. ACIT, Circle : 5 (2) New Delhi. PAN No. AAACC0949B अपीलाथŎ/ Applicant ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri Vishal Chander Gupta, C.A. राज᭭वकᳱओरसे / Department by : Shri Sanjay Kumar, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 08.04.2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 07.09.2022 आदेश / O R D E R PER C. N. PRASAD, J.M. 1. These Misc. applications are filed by the assessee for recalling the order of the consolidated order of the Tribunal in ITA. Nos. 5602 MA. No.606/Del/2018 2 and 5603/Del/2016 dated 24.01.2018 for assessment years 2011-12 and 2012-13. 2. In the Miscellaneous Applications filed by the assessee it was contended that the Tribunal dismissed the appeals of the assessee for non prosecution of appeals on the date when these appeals were posted on 24.01.2018. 3. The ld. Counsel for the assessee submits that the hearing notice intimating the date of hearing as 24.01.2018 was mis-placed and it has not been reached to concerned person and the non appearance by the assessee is neither willful nor intentional especially when the assessee is a Govt. of India enterprise. Therefore, he requested that the appeals be recalled. 4. We have heard the rival submissions and perused the records before us. From the record placed before us it is noticed that these Misc. applications were filed on 24.09.2018. The provisions of sub section (2) of section 254 stipulates the time limit for disposal of Misc. application filed at any time within 6 months from the end of the month in which the order was passed by the Tribunal under section 254(1) of the Act. It is noticed that the Tribunal had passed the order under section 254(1) of the Act on 24.01.2018 meaning thereby any Misc. application filed under section 254(2) of the Act with a view to rectify any mistake apparent from record is to be disposed of at any time within 6 months from the end of the month in which the order was passed i.e. before 31.07.2018. In the case of the assessee the Misc. applications were filed on 24 th September, 2018 which is beyond the period of 6 months for disposal of the Misc. applications set out in the provisions of section 254(2) meaning thereby the Misc. applications should have been filed before 31 st July, 2018. The assessee filed petition requesting for MA. No.606/Del/2018 3 condonation of delay in filing Misc. applications. However, nowhere in the statute provides for condonation of delay in filing Misc. applications before the Tribunal under section 254(2) of the Act . Condonation of delay in filing Misc. applications by the Tribunal is beyond the powers of the Tribunal in the absence of any specific provision in the statute. In the circumstances the Misc. applications filed by the assessee are liable to be rejected. 5. In the result, the Miscellaneous applications filed by the assessee are dismissed. Order pronounced in the open court on : 07/09/2022 Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 07/09/2022 *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. MA. No.606/Del/2018 4 Date of dictation 05.09.2022 Date on which the typed draft is placed before the dictating member 06.09.2022 Date on which the typed draft is placed before the other member 07.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 07.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 07.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 07.09.2022 Date on which the final order is uploaded on the website of ITAT 07.09.2022 Date on which the file goes to the Bench Clerk 07.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order