ACIT 33 (1), MUMBAI V. ARUN DAMJI GADA, MUMBAI

MA 727/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4315 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 11-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Keywords: Gift; Condonation of delay

Judgement Text

P A G E | 1 M.A. NO. 727/MUM/2018 A.Y. 2007 - 08 (ARISING OUT OF ITA NO. 8167/MUM/2010) ASST. COMMISSIONER OF INCOME TAX VS. SHRI ARUN DAMJI GADA IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, M UMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM M.A. NO. 727 /MUM/2018 (ARISING OUT OF ITA NO. 8167/MUM/2010 ) ( / ASSESSMENT YEAR:2007 - 08 ) ASST. COMMISSIONER OF INCOME TAX 33(1) 611, 7 TH FLOOR, C - 12, PRATYAKSHA KAR BHAVAN BKC, MUMBAI 400051 / VS. SHRI ARUN DAMJI GADA A - 103, GOD GIFT, ADARSH DUGDHALAYA LANE, ADARSH NAGAR, ADARSH DUGDHALAYA LANE, MALAD (W) MUMBAI 400 050 ./ ./ PAN NO. AABPG3923F ( / APPLICANT) : ( / RESPONDENT ) / APPLICANT BY : SHRI A.B. KOLI, D .R / RESPONDENT BY : SHRI RAJESH SANGHVI & SHRI SUBHASH CHHAJED , A .R S / DATE OF HEARING : 01.03 .201 9 / DATE OF PRONOUNCEMENT : 1 3 .03 .2019 / O R D E R PER RAVISH SOOD, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE REVENUE ON 11.12.2018 ARISES FROM THE ORDER PASSED BY T HE TRIBUNAL IN THE CASE OF SHRI ARUN DAMJI GADA VS. ACIT - 24(1), MUMBAI IN ITA NO.8167/MUM/2010, DATED 19.01.2018 FOR A.Y. 2007 - 08. P A G E | 2 M.A. NO. 727/MUM/2018 A.Y. 2007 - 08 (ARISING OUT OF ITA NO. 8167/MUM/2010) ASST. COMMISSIONER OF INCOME TAX VS. SHRI ARUN DAMJI GADA 2. AS THE APPLICATION FILED BY THE REVENUE IS S TATED TO HAVE BEEN FILED BEYOND THE STIPULATED TIME PERIOD ENVISAGED IN SUB - SECTION (2) TO SEC.254 OF THE INCOME TAX ACT, 1961 (FOR SHORT I . T A CT), THEREFORE, THE REVENUE HAS FILED AN APPLICATION DATED 21.02.2019 R EQUESTING THAT THE DELAY INVOLVED IN FILING OF THE APPLICATION MAY BE CONDONED AND THE CASE BE DECIDED ON MERITS. 3. DURING THE COURSE OF THE HEARING OF THE APPLICATION THE LD. DEP ARTMENTAL REPRESENTATIVE (FOR SH O R T D.R) SUBMITTED THAT THE DELAY INVOLVED IN FILING OF THE MISCELLANEOUS APPLICATION MAY BE CONDONED. PER CONTRA, THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A . R) VEHEMENTLY OBJECTED TO THE AFORESAID REQUEST OF THE COUNSEL FOR THE REVENUE AND SUBMITTED THAT AS THE PRESENT MISCELLANEOUS APPLICATION WAS FILED BEY OND THE STIPULATED TIME PERIOD CONTEMPLATED UNDER SUB - SECTION (2) TO SEC.254 OF THE I . T ACT, THEREFORE, THE SAME WAS LIABLE TO BE REJECTED ON THE SAID COUNT ITSELF. 4. WE HAVE HEARD THE AUTHORIZED REPRESENTATIVES FOR BOTH THE PARTIES AND HAVE PERUSED THE MISCELLANEOUS APPLICATION AND THE APPLICATION FILED BY THE REVENUE SEEKING CONDONATION OF DELAY INVOLVED IN FILING OF THE SAME . WE ARE OF THE CONSIDERED VIEW THAT AS NO POWERS ARE VESTED WITH THE TRIBUNAL TO CONDONE THE DELAY INVOLVED IN FILING OF A MISCEL LANEOUS APPLICATION UNDER SUB - SECTION (2) OF SEC.254 OF I . T ACT, THEREFORE, ANY SUCH APPLICATION FILED BEYOND THE TIME PERIOD ENVISAGED UNDER THE AFORESAID STATUTORY PROVISION CANNOT BE ENTERTAINED AND HAS TO BE REJECTED. IN THI S REGARD, WE MAY HEREIN OBSE RVE THAT THOUGH THE TRIBUNAL IS VESTED WITH THE POWER UNDER SUB - SECTION (5) TO SEC.253 OF THE I . T ACT TO ADMIT AN APPEAL OR PERMIT FILING OF A MEMORANDUM OF CROSS OBJECTION AFTER EXPIRY OF THE RELEVANT PERIOD REFERRED TO IN SUB - SECTION (3) OR SUB - SECTION ( 4) OF SEC.253 OF THE I.T ACT, IF IT IS SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR NOT PRESENTING IT WITHIN THAT PERIOD, P A G E | 3 M.A. NO. 727/MUM/2018 A.Y. 2007 - 08 (ARISING OUT OF ITA NO. 8167/MUM/2010) ASST. COMMISSIONER OF INCOME TAX VS. SHRI ARUN DAMJI GADA HOWEV ER, NO SUCH POWERS ARE VESTED WITH THE TRIBUNAL FOR CONDONING THE DELAY INVOLVED IN FILING OF A MISCELLANEOUS APPLICATION UNDER SUB - SECTION (2) TO SEC.25 4 OF THE I . T ACT. WE THUS IN TERMS OF OUR AFORESAID OBSERVATIONS ARE CONSTRAINED TO DISMISS THE APPLICATION FILED BY THE REVE NUE ON THE GROUND THAT THE SAME HAVING BEEN FILED BEYOND THE STIPULATED TIME PERIOD IS NOT MAINTAINABLE. 5. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 1 3 . 03 .2019 S D / - S D / - ( SHAMIM YAH YA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 13 .03 .2019 PS. ROHIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI