SURYA PHARMACEUTICAL LTD.,CHANDIGARH V. DCIT, CHANDIGARH

MA 208/CHANDI/2018

AI Insights

The case involves M/s Surya Pharmaceutical Ltd., which filed Miscellaneous Applications (M.As) against an order of the Income Tax Appellate Tribunal dated 27.4.2017. The M.As were filed on 14.9.2018, seeking rectification/modification of the earlier order. The primary legal contention was whether the M.As were maintainable given that they were filed beyond the six-month period allowed under Section 254(2) of the Income Tax Act. The Tribunal, referencing decisions from the Karnataka and Bombay High Courts, ruled that the applications were not maintainable due to the expiration of the statutory filing period.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396367 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Other Referred Cases: Karuturi Global Ltd vs DCIT, Leena Power Tech Engineers Ltd vs DCIT
• Laws Referred To: Section 254(2)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJIT KAUR
• Assessee Lawyers: ANU DHIMAN
• 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. Nos. 207 to 211/Chd/2018 (Arising out of ITA Nos. 257 to 261/CHD/2017 Ǔनधा[रण वष[ / Assessment Years : 2007-08 to 2011-12 M/s Surya Pharmaceutical ltd., SCO 141-143, Sector 43- B, Chandigarh बनाम Vs. The DCIT, Central Circle-1, Chandigarh èथायी लेखा सं./PAN NO: AABCS3001K अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Ms. Anu Dhiman, Advocate राजèव कȧ ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 23.05.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 26.05.2025 आदेश/Order Per Laliet Kumar, JM : These Miscellaneous Applications (M.As) are arising out of the order passed by the Tribunal on 27.4.2017. The present MAs have been filed by the Assessee being aggrieved by the order of the Tribunal, on 14.09.2018 for various grounds as mentioned in the said M.As. M.A.Nos.-207 to 211-Chd-2018- ITA Nos. 257 to 261-Chd-2017 M/s Surya Pharmaceutical Ltd., Chandigarh 2 2. The ld. AR had submitted that these MAs are maintainable and prayed that these MAs 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.As is 6 months and therefore, the present MAs being filed beyond the period of limitation are 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 27.4.2017 and the M.As seeking rectification / modification of the order was filed on 14.9.2018. Admittedly, the MAs were 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 MAs 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 within the period of six months. Since in the present case, the application have M.A.Nos.-207 to 211-Chd-2018- ITA Nos. 257 to 261-Chd-2017 M/s Surya Pharmaceutical Ltd., Chandigarh 3 been filed beyond the period of six months, therefore, we are of the considered opinion, that the application filed by the Assessee are not maintainable and are required to be dismissed. 5. 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. 6. In view of the above, all the applications filed by the Assessee are dismissed. Order pronounced on 26.05.2025. Sd/- Sd/- (KRIWANT SAHAY) (LALIET KUMAR) Accountant Member Judicial 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 "