Income Tax Appellate Tribunal - Kolkata
Dcit,Central Circle-Xxii, Kolkata, ... vs Nixcil Pharmaceuticals Specialities ... on 19 December, 2018
M.A.No.16/Kol/2017
[In ITA No.1849/KOL/2009]
[Assessment Year: 2006-07]
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "A", KOLKATA
BEFORE SH. P.M.JAGTAP, VICE PRESIDENT &
SH.S.VISWANETHRA RAVI, JUDICIAL MEMBER
M.A.No.16/Kol/2017
[In ITA No.1849/KOL/2009]
[Assessment Year: 2006-07]
ACIT, vs
M/s. Nixcil Pharmaceuticals
Circle-10(2), Specialties Ltd., Room No.6, First
Kolkata. Floor, C.B.201, Ring Road, Naraina,
New Delhi-110028.
PAN-AABCN6977H
(Appellant) (Respondent)
Appellant by Sh. Sankar Halder, Sr.DR, Addl.CIT
Respondent by None
Date of Hearing 07.12.2018
Date of Pronouncement 19.12.2018
ORDER
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
The appellant-Revenue filed this Miscellaneous application seeking to rectify the mistake in order dated 02.03.2016.
2. The Registry, ITAT after scrutiny found that the said M.A. was filed with the delay of 03 months 11 days (101 days). Accordingly raised an objection for non-filing of condonation petition. In pursuance of which the AO filed affidavit dated 19.02.2017 stating reasons.
3. Ld.DR argued that the sub-section (2) of section 254 of the Income Tax Act, 1961 (in short "Act") allows the assessee to file M.A. to rectify any mistake apparent from the record within six months. But owing to reasons stated by the AO, there was delay of 03 months 11 days (101 days) in filing the present M.A. Ld.DR argued that reasons stated in the affidavit were caused effect due to holidays and approval from higher authorities and non-availability of assessment records and Page | 1 M.A.No.16/Kol/2017 [In ITA No.1849/KOL/2009] [Assessment Year: 2006-07] scrutiny of time barring assessments. The respondent -assessee called absent, therefore, the assessee set ex-parte.
4. Heard Ld.DR and perused the material available on record. Sub- section (2) of section 254 of the Act enables the aggrieved party to file application in the form of M.A. to rectify any mistake apparent from the record within 06 months. However, it is found that the appellant- Revenue filed this application with a delay of 101 days by stating the administrative reasons. In our opinion, the M.A. shall be filed within 06 months from the end of the month which the order passed u/s 254(2) of the Act since the appellant-Revenue filed present M.A. beyond six months. Therefore, we find no substance in this M.A. and therefore, it is dismissed.
5. In the result, the M.A. filed by the Revenue is dismissed.
Order pronounced in the open court on 19.12.2018.
Sd/- Sd/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER Date:- 19.12.2018 *Amit Kumar* 2 M.A.No.16/Kol/2017 [In ITA No.1849/KOL/2009] [Assessment Year: 2006-07] Copy forwarded to:
1. Appellant- ACIT, Circle-10(2), Kolkata.
2. Respondent- M/s. Nixcil Pharmaceuticals Specialties Ltd., Room No.6, First Floor, C.B.201, Ring Road, Naraina, New Delhi-110028.
3. CIT-Kolkata
4. CIT(Appeals)-Kolkata
5. DR: ITAT -Kolkata Benches By order AR/H.O.O ITAT, KOLKATA 3