WARD 42(1)(4), BKC BANDRA V. YOGESHKUMAR OMPRAKASH AGARWAL, BORIVALI EAST

MA 93/MUM/2025

AI Insights

The case involves a Miscellaneous Application (MA No.93/MUM/2024) filed by the Revenue against M/s. Vodafone Idea Ltd, arising from a previous Income Tax Appeal (ITA No. 5598/Mum/2017) for the Assessment Year 2005-2006. The Revenue sought rectification of a common order dated 28/11/2022, which had disposed of cross appeals for the same assessment year. The application was filed on 15/04/2024, well after the statutory period, leading to a challenge on its admissibility due to the delay. The Tribunal, referencing a Bombay High Court decision, ruled that it did not have the authority to condone the delay in filing the miscellaneous application under Section 254(2) of the Income Tax Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706023 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2012-2013
• Other Referred Cases: Ram Baburao Salve Vs. Assessing Officer [2024] 162 taxmann.com 354 (Bombay)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL \"I\" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER MA No.93/MUM/2024 (Arising out of ITA No.5598/Mum/2017) (Assessment Year: 2005-2006) Deputy Commissioner of Income Tax 5(2)(1), Mumbai Room No.571, 5th Floor, Aayakar Bhavan, M.K.Road, Mumbai – 400020. Maharashtra …………. Appellant Vs M/s. Vodafone Idea Ltd, (Successor to M/s. Vodafone India Limited) (Formerly Known as Vodafone Essar Ltd.). 10th Floor, Birla Centurian, Century Mill Compound, Pandurang Budhakar Marg, Worli, Mumbai – 400 030 Maharashtra. [PAN:AAACB2100P] ……………. Respondent Appearance For the Appellant/Department For the Respondent/Assessee : : Shri Ninad Patade Shri Himanshu Joshi Date Conclusion of hearing Pronouncement of order : : 27.06.2025 01.07.2025 O R D E R Per Rahul Chaudhary, Judicial Member: 1. This Miscellaneous Application has been moved by the Revenue in respect of ITA No. 5598/Mum/2017 (Departmental Appeal for the Assessment Year 2005-2006). By way of the Common Order, dated 28/11/2022 passed by the Tribunal whereby Cross Appeals for the Assessment Year 2005-2006 were disposed off. Now the Revenue has moved application for rectification of the said M.A.93/Mum/2024 (Arising out of ITA No.5598/Mum/2017) Assessment Year: 2005-2006 2 common order. 2. When the applications were taken up for hearing the Learned Authorized Representative for the Assessee pointed out that the applications filed under Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) were barred by limitation. On perusal of Paragraph 1 of the said applications, we find that the common order, dated 28/11/2022, was received by Revenue on 16/02/2023. As per record, the Miscellaneous Applications were filed on 15/04/2024, and the registry had marked that there is delay in filing the Miscellaneous Applications. During the course of hearing the Learned Departmental Representative placed reliance upon paragraph 8 of the application and requested that the delay be condoned. We note that in the case of Ram Baburao Salve Vs. Assessing Officer [2024] 162 taxmann.com 354 (Bombay) it has been held by Hon’ble Bombay High Court that there is no provision in Section 254(2) of the Act conferring power upon the Tribunal to condone the delay in filing the miscellaneous application. Since in the present case the application has been filed after the expiry of period specified in Section 254(2) of the Act the same has been dismissed as being barred by limitation. 3. In result, the Miscellaneous Application preferred by the Revenue is dismissed. Order pronounced on 01.07.2025. Sd/- Sd/- (Om Prakash Kant) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंकDated : 01.07.2025 Milan, LDC M.A.93/Mum/2024 (Arising out of ITA No.5598/Mum/2017) Assessment Year: 2005-2006 3 आदेशकीप्रतितितिअग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी/ The Appellant 2. प्रत्यर्थी/ The Respondent. 3. आयकरआय क्त/ The CIT 4. प्रध न आयकर आय क्त/ Pr.CIT 5. दिभ गीयप्रदिदनदध, आयकरअपीलीयअदधकरण, म ुंबई/ DR, ITAT, Mumbai 6. ग र्डफ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपिप्रदि //True Copy// उप/सह यकपुंजीक र /(Dy./Asstt.Registrar) आयकरअपीलीयअदधकरण, म ुंबई / ITAT, Mumbai "