SMT. MOHINDER KAUR,CHANDIGARH V. ACIT, CHANDIGARH

MA 25/CHANDI/2020

AI Insights

The case revolves around a Miscellaneous Application filed by Smt. Mohinder Kaur, challenging an earlier order of the Income Tax Appellate Tribunal dated 04.12.2017. The application sought rectification/modification of the Tribunal's order but was filed on 19.06.2020, well beyond the six-month period allowed under Section 254(2) of the Income Tax Act. The Tribunal, after hearing arguments from both sides, concluded that it was bound by the statutory limitation and thus dismissed the application, referencing decisions from the Karnataka and Bombay High Courts to support its ruling.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396374 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Other Referred Cases: Karuturi Global Ltd vs DCIT 116 Taxmann.com 924, Leena Power Tech Engineers Ltd vs DCIT 172 Taxmann.com 424
• Laws Referred To: Section 254(2)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: VIBHORE GARG
• Keywords: Period of limitation

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. No.25/Chd/2020 (Arising out of ITA No. 554/CHD/2008 Ǔनधा[रण वष[ / Assessment Year : 2003-04 Smt Mohinder Kaur, House No. 694, Sector 8, Chandigarh बनाम Vs. ACIT, Chandigarh èथायी लेखा सं./PAN NO: AGTPK4925D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Vibhore Garg, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, CIT, Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 23.05.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 26.05.2025 आदेश/Order Per Krinwant Sahay, AM : The present Miscellaneous Application (M.A. is arising out of the order passed by the Tribunal on 04.12.2017. The aforesaid MA had been filed by the Assessee being aggrieved by the order of the Tribunal on 15.11.2019 for various grounds as mentioned in the said M.A. M.A.Nos.25-Chd-2020- Smt. Mohinder Kaur, Chandigarh 2 2. The ld. AR had submitted that this MA is maintainable and requested that this may kindly be adjudicated on merit. 3. Per contra, the ld. DR had submitted that as per the provisions of section 254(2), the period for filing the M.A. is 6 months and, therefore, the present MA being filed beyond the period of limitation is required to be dismissed. 4. We have heard the rival contentions of the parties and perused the material available on or record. In the present case, as mentioned herein above, the order was passed by the Tribunal on 04.12.2017 and the M.A. seeking rectification / modification of the order was filed on 19.6.2020. Admittedly, the MA was filed by the Assessee beyond the period of six months. We are of the opinion that as per the provision of Section 254, the period for filing the MA is six months and the Tribunal being the creation of the statute is bound to follow the limitation provided in the statute i.e., the Tribunal is bound to rectify / modify the order, if an application filed by the Assessee or by the Assessing Officer is within the period of six months. Since in the present case, the M.A.Nos.25-Chd-2020- Smt. Mohinder Kaur, Chandigarh 3 application has been filed beyond the period of six months, therefore, we are of the considered opinion, that the application filed by the Assessee is not maintainable and is required to be dismissed. For the above said purposes, we may fruitfully rely upon the decision of the Hon'ble Karnataka High Court in the case of Karuturi Global Ltd vs DCIT 116 Taxmann.com 924 and also of the Hon'ble Bombay High Court in the case of Leena Power Tech Engineers Ltd vs DCIT 172 Taxmann.com 424. 5. In view of the above, M.A. filed by the Assessee IS dismissed. Order pronounced on 26.05.2025. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar "