Income Tax Appellate Tribunal - Ahmedabad
Dolphin Metal (India) Ltd.,, Ahmedabad vs The Income Tax Officer, Ward-1(4),, ... on 31 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "B" BENCH
Before: Shri Mahavir Prasad, Judicial Member,
And Shri Amarjit Singh, Accountant Member
M.A. No. 157/Ahd/2017
(Arising out of ITA No. 1263/Ahd/2011)
Assessment Year 2006-17
Dolphin Metal (India) Ltd., The ITO,
Ah medabad W ard-1(4),
PAN: AAACD6591 J Vs Ah medabad
(Appellant) (Respondent)
Reve nue by: Shri Mudit Nagpal, Sr. D.R.
Assessee by: Shri Mo hit G upta, A.R.
Date of hearing : 20-07-2018
Date of pronounce ment : 31-07-2018
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
This Miscellaneous Application by the assessee arises out of the order of the Tribunal dated 12.12.2014. Vide Miscellaneous application dated 18-05- 2017 the assessee stated that the hearing could not be attended as the notice of hearing was not received. We have perused the record and noticed that a number of notices have been issued for the hearing in the case of the assessee fixed on 11/3/2014,13/5/2014,25/7/2014,8/9/2014,10/10/2104and 28/11/2014 respectively. The said notices were issued as per the address communicated by the assessee in the Form No.36. The assessee has retreated the submission made in the Miscellaneous application.
M.A. No. 157/Ahd/2017 (In I.T.A No. 1263/Ahd/2011) A.Y. 2006-07 Page No 2 Dolphin Metal (India) Ltd. vs. ITO
2. On the other hand, the Ld. DR has submitted that the Miscellaneous Application dated 22/05/2017 filed by the assessee on 23.05.2017 has become time barred as per the provision of section 254(2) of the act.
3. We have heard both the sides and perused the material on record. We have noticed that assessee has failed to make any compliance to the number of notice of hearing given as per the address provided by the assessee. Consequently the coordinate bench of the ITAT vide ITA No.1263/AHD/2011 has dismissed the appeal of the assesee on 12/12/2014. We find that the assessee has neither intimated any change of address of communication nor filed any adjournment application.
3.1 Further, we have noticed that the assessee has filed this Miscellaneous Application dated 22/05/2017 on 23.05.2017 against the above cited order dated 12/12/2014. In this respect we find that w.e.f. from 1.6.2016 the time limit for filing application for rectifying any mistake apparent from the record is at any time within six month from the end of the month in which the order was passed. However, the assess has filed the Miscellaneous Application dated 22/05/2017 beyond the time limit prescribed in the act. After considering the above facts and the clear provision of section 254(2) of the act we do not find any merit in the request of the assessee for condonation of delay in filing the above cited Miscellaneous Application. Accordingly, the Miscellaneous Application of the assessee stands dismissed.
4. In the result, the M.A. of Assessee is dismissed.
Order pronounced in the open court on 31-07-2018 Sd/- Sd/-
(MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER
M.A. No. 157/Ahd/2017 (In I.T.A No. 1263/Ahd/2011) A.Y. 2006-07 Page No 3 Dolphin Metal (India) Ltd. vs. ITO Ahmedabad : Dated 31/07/2018 आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद