DCIT, Circle-10(1), Kolkata, Kolkata V. M/s Bridge & Roof Co. (India) Ltd., Kolkata

MA 61/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5604 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NOS. 60-63/KOL/2019 BRIDGE & ROOF CO. ( INDIA) LTD., AYS- 2008-09, 2010-11, 2012-13 & 2013-14 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NOS. 60 TO 63/KOL/2019 IN I.T.A. NOS. 2030 TO 2032 & 2034/KOL/2016 ASSESSMENT YEARS: 2008-09, 2010-11, 2012-13 & 2013- 14 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-10(1), KOLKATEA. VS. BRIDGE & ROOF CO. (INDIA) LTD. (PAN: AABCB3166E) APPLICANT RESPONDENT DATE OF HEARING 24.05.2019 DATE OF PRONOUNCEMENT 24.05.2019 FOR THE APPLICANT SHRI C. J. SINGH, JCIT, SR. DR FOR THE RESPONDENT SHRI P. K. AGARWAL, FCA ORDER PER SHRI A.T.VARKEY, JM ALL THESE MISCELLANEOUS APPLICATIONS FILED BY THE R EVENUE ALLEGING THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NOS. 2030 TO 2032 & 2034/KOL/2016, DT. 31/07/2018. ALL THESE MISCELLANE OUS APPLICATIONS ARE TIME BARRED BY 227 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 FRO M THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB- SEC TION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y 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 OPP ORTUNITY OF BEING HEARD. 2. A PLAIN READING OF THE SAME DEMONSTRATES THAT TH IS BENCH OF THE TRIBUNAL HAS NO POWER TO AMEND ANY ORDER PASSED BY IT, BEYOND THE P ERIOD OF 6 (SIX) MONTHS FROM THE END OF 2 MA NOS. 60-63/KOL/2019 BRIDGE & ROOF CO. ( INDIA) LTD., AYS- 2008-09, 2010-11, 2012-13 & 2013-14 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 THESE MISCELLA NEOUS APPLICATIONS. IN OTHER WORDS, EVEN IF WE ADMIT THESE APPLICATIONS BY CONDONING THE DEL AY, THE STATUTE DOES NOT GIVE POWER TO THE TRIBUNAL TO PASS AN ORDER U/S 254(2) OF THE ACT, BE YOND THE PERIOD OF SIX MONTHS FROM THE END OF THE DATE ON WHICH THE EARLIER ORDER WAS PASS ED BY THE TRIBUNAL. HENCE WE DISMISS ALL THESE MISC. APPLICATIONS AS SUCH. 3. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24TH MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DCIT, CIRCLE-10(1), KOLKATA 2 RESPONDENT M/S. BRIDGE & ROOF CO. (INDIA) LTD., 2/1, RUSSEL STREET, 5 TH FLOOR, KOLKATA-700 071 3. 4. CIT(A)-4, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR