Meerut Roller Flour Mills Pvt. Ltd., Meerut V. Addl. CIT, Meerut

MA 68/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4371 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 18-03-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV PUNDIR

Judgement Text

1 M. A NO. 68/DEL/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMB ER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER M.A NO. 68/DEL/2021 IN (ITA NO. 3581/DEL/2013) (A.Y. 2009-10) MEERUT ROLLER FLOUR MILLS (P) LTD. 214-A, GANJ BAZAR, SADAR MEERUT AAACM9399K (APPLICANT) VS ADDL. CIT RANGE-1, NEAR BHAINSALI GROUND, MEERUT. (RESPONDENT) APPLICANT BY SH. SANJIV SAPRA, FCA RESPONDENT BY SH. GAURAV PUNDIR, SR. D.R. ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION IS FILED IN RESPECT OF ORDER DATED 13/4/2017 PASSED BY THE TRIBUNAL. 2. THE LD. AR SUBMITTED THAT THERE IS A DELAY OF AP PROXIMATELY 1270 DAYS. THE LD. AR SUBMITTED THAT THE HON'BLE HIGH COURT HA S PASSED THE ORDER IN REVENUES APPEAL ON 17/1/2019. THEREFORE, THE LD. AR SUBMITTED THAT THE DELAY MAY BE CONDONED AND THE MISCELLANEOUS APPLICA TION MAY BE ALLOWED TO THE EXTENT THAT THE APPEAL OF THE ASSESSEE BE REVIV ED AND HEARD ALONG WITH REVENUES APPEAL WHICH HAS BEEN REMANDED BACK BY TH E HON'BLE HIGH COURT. THE LD. AR IN HIS APPLICATION SUBMITTED AS UNDER:- DATE OF HEARING 01.10.2021 DATE OF PRONOUNCEMENT 01.10.2021 2 M. A NO. 68/DEL/2021 3 M. A NO. 68/DEL/2021 4 M. A NO. 68/DEL/2021 5 M. A NO. 68/DEL/2021 6 M. A NO. 68/DEL/2021 7 M. A NO. 68/DEL/2021 2. THE LD. DR SUBMITTED THAT THERE IS NO MISTAKE AP PARENT ON RECORD AND THE MISCELLANEOUS APPLICATION IS TIME BARRED. HENC E, THE SAME MAY BE DISMISSED. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. THE MISCELLANEOUS APPLICATION IS FILED BEY OND THE LIMIT OF SIX MONTHS WHICH CANNOT BE CONDONED AS PER THE AMENDMENT. THE REFORE, ON THIS GROUND, THE MISCELLANEOUS APPLICATION IS DISMISSED. IN-FAC T, THE ASSESSEE HAS ALSO NOT POINTED OUT ANY MISTAKE APPARENT ON RECORD AND THE ACTUAL REMEDY LIES WITH THE HIGHER FORUM. THEREFORE, THE MISCELLANEOUS APP LICATION FILED BY THE ASSESSEE IS DISMISSED. 4. IN RESULT, THE MISCELLANEOUS APPLICATION IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THE 01 ST DAY OF OCTOBER, 2021 SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 01/10/2021 R. N. SR. PS * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 8 M. A NO. 68/DEL/2021