SRI KAMAL DEO SHARMA,RANCHI V. DCIT,C.C.-1, RANCHI

MA 37/RAN/2020

AI Insights

The case involves Miscellaneous Applications filed by the assessee, Smt. Tripta Sharma and Shri Kamal Deo Sharma, against the orders of the Income Tax Appellate Tribunal, Ranchi. The applications were filed to address additional grounds that were not adjudicated in the original orders dated 18/11/2019. The assessee argued that the delay in filing these applications was due to the suspension of the Limitation Act by the Supreme Court, which should be considered as no delay. The Tribunal accepted this reasoning and allowed the applications, recalling the previous orders solely for the purpose of adjudicating the additional grounds.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633460 (ITAT-RANCHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Limitation Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER M.A. No. 24 to 30/Ran/2020 (Arising out of IT(SS)A No. 27 to 33/Ran/2019) (Assessment Years: 2009-10 to 2015-16) Smt. Tripta Sharma, C/o- Shri S.K. Poddar, Flat No. 501, Mahabir Tower, Main Road, Ranchi. PAN No. AHVPS 5982 R Vs. D.C.I.T., Central Circle-1, Ranchi, Appellant/ Assessee Respondent/ Revenue M.A. No. 31 to 37/Ran/2020 (Arising out of IT(SS)A No. 34 to 40/Ran/2019) (Assessment Years: 2009-10 to 2015-16) Shri Kamal Deo Sharma, C/o- Shri S.K. Poddar, Flat No. 501, Mahabir Tower, Main Road, Ranchi. PAN No. ALFPS 8806 E Vs. D.C.I.T., Central Circle-1, Ranchi, Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Khubchand T. Pandya, Sr. DR Date of hearing 13/06/2025 Date of pronouncement 13/06/2025 O R D E R PER: BENCH 1. These are the Misc. applications filed by the assessee against the orders of the Tribunal in IT(SS)A No. 34 to 40/Ran/2019, IT(SS)A No. 27 to 33/Ran/2019 and IT(SS)A No. 62 and 63/Ran/2019 order dated 18/11/2019. The Misc. applications have been filed by the assessee on 27/07/2020. 2. Shri Devesh Poddar is represented on behalf of the assessee and Shri Khub MA No. 24 to 30/Ran/2020 & 31 to 37/Ran/2020 Tripta Sharma Vs DCIT & one Anr. 2 Chand Pandya, ld. Sr. DR is represented on behalf of revenue. 3. It was submitted by the ld. AR that the Misc. applications are delayed by about two months. It was a submission that the Limitation Act had been suspended by the Hon'ble Supreme Court in Suo Moto Writ Petition No. 03/2020 and Miss. Application No. 665/2021 and Misc. Application No.21/2022 dated 10/01/2022 wherein the period during which the Limitation Act had been suspended was from 15/03/2020 till 28/02/2022. It was a submission that the limitation expired in respect of filing of the Misc. application on 18/05/2020. It was a submission that as the limitation for filing the Misc. application fell within the period during which the Limitation Act was suspended, it should be deemed that there is no delay. 4. We have considered the submissions of the ld. AR. As it is noticed that the Hon'ble Supreme Court has suspended the Limitation Act, the Misc. application filed by the assessee is not barred by limitation. 5. In regard to the merits of the Misc. application, it was submitted that the additional ground filed by the assessee on 26/08/2019 had not been disposed off by the Tribunal. It was a prayer that the orders of the Tribunal may be recalled for the purpose of adjudication on the additional grounds filed. 6. In reply, the ld. Sr.DR did not raise any serious objection. 7. We have considered the submissions. A perusal of the order of the Tribunal shows that the additional grounds as raised by the assessee has not been adjudicated. Consequently, the orders of the Tribunal dated 18/11/2019 in the impugned Misc. Applications stands recalled only for the purpose of MA No. 24 to 30/Ran/2020 & 31 to 37/Ran/2020 Tripta Sharma Vs DCIT & one Anr. 3 adjudicating on the additional ground as filed by the assessee. In the circumstances, Misc. applications filed by the assessee are allowed. The Registry is directed to post these appeals in regular course. Order pronounced in open court on 13th June, 2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated:13/06/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "