DCIT, New Delhi V. Freescale Semiconductor India Pvt. Ltd., New Delhi

MA 787/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8314 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2006-2007
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT BHUSAN GARG
• Keywords: Set aside
• Section: 254(2); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY, I-2, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. K. NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) MA NO. 787/DEL/2019 (ARISING OUT OF ITA NO. 5613/DEL/2010) (ASSESSMENT YEAR : 2006-07) DCIT CIRCLE 11(1), NEW DELHI PAN NO. AADCP 9454 H VS M/S. NXP INDIA PVT. LTD., (FORMERLY KNOWN AS FREESCALE SEMICONDUCTOR INDIA PVT. LTD.) INFORMATION TECHNOLOGY PARK, NAGAWARA VILLAGE, KASABHA HOBLI, BENGALURU-560 045. (APPELLANT) (RESPONDENT) A SSESSEE BY -- NONE - RE VENUE BY SHRI BHARAT BHUSAN GARG, SR. D.R. DATE OF HEARING: 13 / 0 8 /202 1 DATE OF PRONOUNCEMENT: 13 / 0 8 /202 1 ORDER PER ANIL CHATURVEDI, AM: THE PRESENT MISCELLANEOUS APPLICATION (MA) IS FILED BY THE REVENUE U/S 254(2) OF THE INCOME TAX ACT, 1961 [FOR SHORT, 'THE ACT'] AGAINST THE ORDER OF THE TRIBUNAL DATED 14.03.2014 IN RESPECT OF ITA NO.5613/DEL/2010 FOR A.Y. 2006-07. 2 2. IN THE PRESENT MA, IT IS INTER ALIA CONTENDED BY THE REVENUE THAT THE HONBLE ITAT VIDE ORDER DATED 14.03.2014 HAS SET ASIDE THE ISSUE TO DRP INSTEAD OF CONCERNED AO AND THIS BEING A MISTAKE APPARENT FROM RECORD, IT NEEDS TO BE RECTIFIED . 3. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE CASE FILED REVEALS THAT THE IMPUGNED ORDER IN ITA NO.5613/DEL/2010 WAS PASSED BY THE CO-ORDINATE BENCH ON 14.03.2014 AND THE MA HAS BEEN FILED ON 14.10.2019. AT THE TIME OF HEARING, THE BENCH INQUIRED FROM LEARNED DR AS TO WHETHER THE MA FILED IS NOT BARRED BY LIMITATION TO WHICH LEARNED DR FAIRLY ADMITTED THAT IT HAS BEEN FILED BEYOND THE TIME LIMIT PRESCRIBED U/S 254(2) OF THE ACT BUT HOWEVER SUBMITTED THAT THE DELAY BE CONDONED. 4. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS AN UNDISPUTED FACT THAT THE ORDER IN ITA NO.5613/DEL/2010 WAS PASSED BY THE CO-ORDINATE BENCH OF TRIBUNAL ON 14.03.2014 AND AGAINST WHICH THE PRESENT MA HAS BEEN FILED BY THE REVENUE ON 14.10.2019. AS PER THE PROVISIONS OF SECTION 254(2) OF THE ACT WHICH WERE IN FORCE AT THE RELEVANT TIME, THE PARTIES WERE ENTITLED TO SEEK RECTIFICATION OF THE ORDER PASSED WITHIN 4 YEARS FROM THE DATE OF THE ORDER. IN THE PRESENT CASE SINCE THE ORDER IN APPEAL WAS PASSED ON 14.03.2014, THE MA SHOULD HAVE BEEN FILED BEFORE 14.03.2018 BUT HAS BEEN FILED ON 14.10.2019 WHICH IS BEYOND THE STIPULATED TIME UNDER THE PROVISIONS OF ACT. IN SUCH A SITUATION, WE ARE OF THE VIEW THAT THE PRESENT APPEAL FILED BY REVENUE IS BARRED BY LIMITATION AND 3 THEREFORE PRESENT MA IS LIABLE TO BE DISMISSED. WE THUS DISMISS THE PRESENT MA. 5. IN THE RESULT, THE MA OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.08.2021 SD/- SD/- (K. NARASIMHA CHARY) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 13.08.2021 PY* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI