SHRI SHRIPAL VRAJLAL VORA,BHAVNAGAR V. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

MA 59/AHD/2025

AI Insights

The case involves three Miscellaneous Applications filed by Shri Shripal Vrajlal Vora against a common order of the Tribunal concerning the Assessment Years 2015-16 to 2017-18. The applications were initially filed with the office of the CIT-DR instead of the ITAT Registry, leading to a delay. The assessee argued that the filing date should be considered as the date they were submitted to the CIT-DR. However, the Tribunal found that the applications were filed late and without the requisite appeal fee at the correct office, leading to their dismissal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717422 (ITAT-AHMEDABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 23-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT
• Assessee Lawyers: SHRIPAL V. VORA; ASSESSEE
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER M.A. Nos.59, 60 & 61/Ahd/2025 (In IT(SS)A Nos.425, 426 & 427/Ahd/2019) Assessment Years: 2015-16 to 2017-18 Shri Shripal Vrajlal Vora, 204, Krushna Darshan Complex, Parimal Chowk, Waghawadi Road, Bhavnagar – 364 002. (Gujarat) [PAN – AELPV 5937 J] Vs. Deputy Commissioner of Income Tax, Central Circle – 1(2), Ahmedabad. (Appellant) (Respondent) Assessee by Shri Shripal V. Vora, Assessee Revenue by Shri Abhijit, Sr. DR Date of Hearing 08.08.2025 Date of Pronouncement 14.08.2025 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: These three Miscellaneous Applications (M.As.) are filed by the Assessee against common order of the Tribunal dated 06.12.2024 passed in IT(SS)A Nos.425, 426 & 427/Ahd/2019 for the Assessment Years 2015- 16 to 2017-18. 2. The Registry has pointed out that all the three M.As. are barred by limitation of time by 23 days. The assessee has filed an affidavit explaining that he is based in Bhavnagar and the matter was handed over to the Printed from counselvise.com M.A. Nos.59, 60 & 61/Ahd/2025 Assessment Years: 2015-16 to 2017-18 Shri Shripal Vrajlal Vora vs. DCIT Page 2 of 4 professional in Ahmedabad for filing the M.As., who had by mistake filed the applications with the office of the CIT-DR, ITAT and not with the Registry of the ITAT. Shri Shripal V. Vora, who appeared in person, submitted that the Miscellaneous Applications were filed in the office of the CIT-DR on 05.06.2025. Therefore, he made a request that the present M.As. filed belatedly with the ITAT, may be taken to have been filed retrospectively, on the date on which they were inadvertently filed with the office of the CIT-DR. 3. Per contra, Shri Abhijit, Ld. Sr. DR submitted that there was no denial to the fact that the M.As. were filed with the Office of the ITAT on 23.07.2025, which was beyond the permissible time limit as stipulated under Section 254(2) of the Income Tax Act, 1961. 4. We have considered the rival submissions. The provisions of Section 254(2) of the Act read as under: - (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 from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the 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 opportunity of being heard : Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees. [Emphasis supplied.] 4.1 The above provision stipulates that in order to rectify any mistake apparent from record, the amendment order has to be passed by the Tribunal within a period of six months from the end of the month in which Printed from counselvise.com M.A. Nos.59, 60 & 61/Ahd/2025 Assessment Years: 2015-16 to 2017-18 Shri Shripal Vrajlal Vora vs. DCIT Page 3 of 4 the original order was passed. In the present case, the orders in respect of which the assessee had pointed out the mistake apparent from record, was passed on 06.12.2024. Thus, the time limit for passing any rectification in this case was up to 30.06.2025. In the present case, however, the M.As. have been filed with the Registry on 23.07.2025, which was beyond the permissible time limit of six months from the end of the month in which the original order was passed. The contention of the assessee is that the M.As. were wrongly filed with the Office of the CIT- DR on 05.06.2025 in place of filing it with the Registry of this office, and that the date of filing of MAs with the office of CIT-DR, should be considered as date of filing of these M.As. This contention of the assessee cannot be accepted. The assessee was first required to file the M.As. with the Registry of this Tribunal and thereafter provide a copy of the same to the office of the CIT-DR. In the present case, the assessee had filed the M.As. in the Office of CIT-DR on 05.06.2025 without filing any such application with the Registry. Further, the MAs filed with the CIT-DR were without payment of any appeal fee. The M.As. filed with the Registry on 23.07.2025 were duly accompanied with appeal fee paid on 21.07.2025. Since the appeal fee was paid in all the cases on 21.07.2005 and thereafter the MAs were filed with the Registry on 23.07.2025, the same is found to be barred by limitation. Therefore, all the M.As. filed by the assessee are non-maintainable, as the same were not filed within the time limit prescribed under Section 254(2) of the Act. Accordingly, all the M.As. filed by the assessee are dismissed. Printed from counselvise.com M.A. Nos.59, 60 & 61/Ahd/2025 Assessment Years: 2015-16 to 2017-18 Shri Shripal Vrajlal Vora vs. DCIT Page 4 of 4 5. In the result, all the Miscellaneous Applications are dismissed. Order pronounced in the open Court on this 14th August, 2025. Sd/- Sd/- (T.R. SENTHIL KUMAR) (NARENDRA PRASAD SINHA) Judicial Member Accountant Member Ahmedabad, the 14th August, 2025 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPYE C Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad Printed from counselvise.com "