M/s Pact Securities & Financial Service Ltd., Hyderabad V. DCIT, Hyderabad

MA 73/Hyd/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5457 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2004-2005
• Appeal Filed On: 10-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MOOKAMBI KEYAN S
• Section: 254(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M A NO.73/HYD/2019 (IN ITA NO. 1028/HYD/2007) ASSESSMENT YEAR: 2004 - 05 M/S. PACT SECURITIES & FINANCIAL SERVICES LTD., HYDERABAD. PAN: AABCP 4438 R VS. THE DY. CIT, CIRCLE - 16(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI Y. RATNAKAR REVENUE BY: SRI MOOKAMBIKEYAN S - DR DATE OF HEARING: 20/09/2019 DATE OF PRONOUNCEMENT: 20 /09/2019 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE DATED 10/10/2018 SEEKING RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1028/HYD/2007, DATED 30/09/2011 WAS REJECTED BY THE REGISTRY AS NOT MAINTAINABLE VIDE F.NO. 89 - JD(ATH) / 2017 - 18, DATED 06 TH DECEMBER, 2018. AGGRIEVED BY THE ACTION OF THE REGISTRY THE ASSESSEE FILED A WRIT PETITION BEFORE THE HONBLE JURISDICTIONAL HIGH COURT. THE HONBLE HIGH COURT ALLOWED THE PETITION OF THE ASSESSEE BY SETTING ASIDE THE PROCEEDINGS OF THE REGISTRY AND FURTHER DIRECTED THE REGISTRY TO PLACE 2 THE MISCELLANEOUS APPLICATION BEFORE THE APPROPRIATE BENCH OF THE TRIBUNAL FOR CONSIDERATION AND PASSING APPROPRIATE ORDER. PU RSUANT TO THE ORDER OF THE HONBLE HIGH COURT, THE MISCELLANEOUS APPLICATION WAS POSTED BEFORE THE BENCH. 2. BRIEF FACTS ARE THAT , SUBSEQUENT TO THE ORDER PASSED BY THE TRIBUNAL DATED 30/09/2011 IN ITA NO.1028/HYD/2007 , THE ASSESSEE FILED MISCELLANEOUS AP PLICATION NO.213/HYD/2013 SEEKING RECTIFICATION OF THE ORDER , AND THE SAME WAS DISPOSED OFF BY THE TRIBUNAL VIDE ORDER DATED 13/12/2013 STATING THAT NO MODIFICATION IS WARRANTED . THEREAFTER, THE ASSESSEE ONCE AGAIN FILED ANOTHER MISCELLANEOUS APPLICATION ON 10/10/2018 SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 30/09/2011 WHICH IS NOW BEFORE US. 3. IN THE PRESENT M.A. , IT IS THE SUBMISSION OF THE ASSESSEE THAT THE TRIBUNAL ORDER DATED 13/12/2013 IN M.A. NO.213/HYD/2013 WAS NOT SERVED ON THE ASSESSEE AND THEREFORE THE PRESENT MISCELLANEOUS APPLICATION WHICH IS ARISING OUT OF THAT ORDER COULD NOT BE FILED WITHIN THE TIME LIMIT . HOWEVER, ON VERIFICATION OF THE RECORDS OF THE TRIBUNAL, WE FIND THAT THE ORDER DATED 13/12/2013 WA S ISSUED TO THE ASSESSEE BY REGISTERED POST ON 19/12/2013 AND THE SAID ORDER WAS ALSO UPLOADED IN THE OFFICIAL WEBSITE OF THE TRIBUNAL. THEREFORE , WE ARE OF THE CONSIDERED VIEW THAT THIS GROUND RAISED BY THE ASSESSEE IS DEVOID OF MERITS AND DOES 3 NOT SURVIV E . FURTHER , IT IS PERTINENT TO MENTION THAT MISCELLANEOUS APPLICATION CAN BE FILED ONLY WITH RESPECT TO THE ORIGINAL ORDER OF THE TRIBUNAL IN ORDER TO RECTIFY ANY MISTAKE / MISTAKES THAT ARE APPARENT ON THE ORDER OF THE TRIBUNAL AND NOT AGAINST THE ORDER PASSED BY THE TRIBUNAL IN LIEU OF MISCELLANEOUS APPLICATION. THEREFORE, IT SHOULD BE CONSTRUED THAT THE PRESENT MISCELLANEOUS APPLICATION FILED BEFORE US IS WITH RESPECT TO THE ORIGINAL ORDER PASSED BY THE TRIBUNAL DATED 30/09/2011. IN SUCH CASE , THE PRESENT MISCELLANEOUS APPLICATION FILED BEFORE US IS BEYOND FOUR YEARS FROM THE DATE OF THE ORIGINAL ORDER OF THE TRIBUNAL DATED 30/09/2011 IN ITA NO. 1028/HYD/ 2007 AND THEREFORE BARRED BY LIMITATION. MOREOVER, EVEN IF IT IS CONSTRUED THAT THE PRESENT MI SCELLANEOUS APPLICATION IS FILED IN LIEU OF THE ORDER OF THE TRIBUNAL DATED 13/12/2013 IT IS IN VIOLATION OF THE AMENDED PROVISION S OF SECTION 254(2) OF THE ACT AS IT IS FILED BEYOND THE PERIOD OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER OF THE TRIBUNAL DATED 13/12/2013 WAS PASSED . THEREFORE, IT IS APPARENT THAT ON EITHER GROUND , THE PRESENT MISCELLANEOUS APPLICATION FILED BEFORE US IS BARRED BY LIMITATION AS PER THE PROVISIONS OF SECTION 254(2) AS WELL AS THE AMENDED PROVISIONS OF SECTION 254(2) OF THE ACT . HENCE, THE PRESENT MISCELLANEOUS APPLICATION BEFORE US DOES NOT SURVIVE. 4 . IN THE RESULT, M ISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 4 PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2019. SD/ - SD/ - (P. MADHAVI DEVI) ( A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 20 TH SEPTEMBER , 2019 OKK COPY TO: - 1) M/S. PACT SECURITIES AND FINANCIAL SERVICES LTD., 6 - 3 - 252/2/6, NAVEEN NAGAR, ERRAMANZIL, HYDERABAD - 82. 2) THE DCIT, CIRCLE - 16(3), HYDERABAD. 3) THE CIT(A) - V , HYDERABAD 4) THE PR. CIT - V , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE