Income Tax Appellate Tribunal - Pune
Shri Kasturilal Sardarilal Luthra, ... vs Deputy Commissioner Of Income-Tax, ... on 4 April, 2018
आयकर अऩीऱीय अधधकरण "बी" न्यायऩीठ ऩण
ु े में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष ।
BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM
वर्ववर्वध आर्वेदन सं. / MA No.38/PUN/2017
(Arising out of ITA No.923/PUN/2011)
ननधाारण र्वर्ा / Assessment Year : 2003-04
Shri Kasturilal Sardarilal Luthra,
"Urmil', Shrin Meadows,
Gangapur Road, Nashik
PAN : AAFPK4629P
.......आवेदक / Applicant
बनाम / V/s.
The Dy. Commissioner of Income Tax,
Central Circle - 1, Nashik
......प्रत्यथी / Respondent
Assessee by : Shri M.K. Kulkarni
Revenue by : Dr. Vivek Aggarwal
सन
ु वाई की तारीख / Date of Hearing : 05-01-2018
घोषणा की तारीख / Date of Pronouncement : 04-04-2018
आदे श / ORDER
PER VIKAS AWASTHY, JM :
This Miscellaneous Application has been filed by the assessee u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") seeking rectification in the order of Tribunal in ITA No.923/PUN/2011 dated 29-07-2016 for the assessment year 2003-04.
This Miscellaneous Application has been filed with the delay of 97 days.
2
MA No. 38/PUN/2017, A.Y. 2003-04
2. Shri M.K. Kulkarni appearing on behalf of the assessee/applicant submitted that the Tribunal has erred in confirming the addition of Rs.61.65 lakhs in the assessment year 2003-04, whereas the said income has already been taxed in the assessment year 2002-03. Resultantly, the same income has been taxed twice in two different assessment years. As regards the delay in filing of Miscellaneous Application the ld. Counsel for the assessee submitted that the order was received on 07-11-2016. The limitation of six months for filing Miscellaneous Application u/s. 254(2) starts from the date of receipt of order. The six months period ended on 06-05-2017. 6th and 7th May, being closed holidays, the application was thus filed on 8th May, 2017. Therefore, the Miscellaneous Application is well within limitation period. The ld. Counsel to substantiate his submissions placed reliance on the decision of Hon'ble Madhya Pradesh High Court in the case of District Central Co-op. Bank Ltd. Vs. Union of India reported as 398 ITR 161.
3. On the other hand Dr. Vivek Aggarwal representing the Department vehemently opposed the Miscellaneous Application filed by the assessee. The ld. DR submitted that the Miscellaneous Application is liable to be dismissed as it is filed beyond the period of limitation of six months as mandated under the provisions of section 254(2) of the Act.
4. We have heard the submissions made by representatives of rival sides. This Miscellaneous Application has been filed by the assessee u/s. 254(2) of the Act seeking rectification in the order of Tribunal dated 29-07-2016. The provisions of section 254(2) have been amended by the Finance Act, 2016 w.e.f. 01-06-2016. The amended provisions of Sub- section (2) of Section 254 reads as under :
"The Appellate Tribunal may, at any time within [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-3
MA No. 38/PUN/2017, A.Y. 2003-04 section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the [Assessing] Officer."
A bare perusal of amended provisions show that the Miscellaneous Application seeking rectification of any mistake apparent from record can be filed by either side within a period of six months from the end of month in which the order was passed. In the present case, the order was passed on 29-07-2016, therefore, the limitation for filing of Miscellaneous Application u/s. 254(2) starts from 1st August, 2016 and the limitation ends on 31st January, 2017. This Miscellaneous Application has been filed by the assessee/applicant on 08-05-2017. Therefore, this Miscellaneous Application has been filed with the delay of 97 days and hence, is barred by limitation. The Tribunal has no power to condone the delay in filing of Miscellaneous Application under provisions of section 254(2) of the Act.
5. The Hon'ble Punjab and Haryana High Court in the case of Raja Malwinder Singh Vs. Union of India & Anr. reported as 278 ITR 568 has held that the Tribunal has no jurisdiction to amend any order passed by it under sub-section (1) of section 254 after the expiry of prescribed time limit, whether it is on its own volition or on an application being made by the assessee or the Assessing Officer.
Similar view has been taken by the Delhi Bench of Tribunal in the case of Rahul Jee & Co. (P) Ltd. Vs. Assistant Commissioner of Income Tax reported as 120 ITD 481 and several other decisions by various Benches of the Tribunal.
6. The ld. Counsel for the assessee has placed reliance on the decision of Hon'ble Madhya Pradesh High Court in the case of District Central Co- op. Bank Ltd. Vs. Union of India (supra). We find that the facts in the said case are distinguishable. In the said case the order of Tribunal was passed 4 MA No. 38/PUN/2017, A.Y. 2003-04 before amendment of section 254(2) by the Finance Act 2016. The Tribunal rejected application of the assessee u/s. 254(2) by applying amended provisions. The Hon'ble High Court allowing the petition of assessee held that the new law of limitation providing a shorter period cannot be applied retrospectively. It is not the case of assessee that the Tribunal order sought to be rectified is passed prior to amendment. Thus, the case law on which the ld. Counsel for the assessee has placed reliance does not support the cause of assessee.
7. The Tribunal cannot go into the reasons/merits for filing of Miscellaneous Application, as the Miscellaneous Application of the assessee suffers from limitation, hence, the same is dismissed.
8. In the result, the Miscellaneous Application filed by the assessee is dismissed.
Order pronounced on Wednesday, the 04th day of April, 2018.
Sd/- Sd/-
(अननऱ चतुवेदी / Anil Chaturvedi) (ववकास अवस्थी / Vikas Awasthy)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक / Dated : 04th April, 2018
RK
आदे श की प्रनतलऱवऩ अग्रेवर्त / Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. आयकर आयक् ु त (अऩीऱ) / The CIT(A)-II, Nashik
4. The Addl. Commissioner of Income Tax, Central Range, Nashik
5. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, "बी" बेंच, ऩुणे / DR, ITAT, "B" Bench, Pune.
6. गार्ड फ़ाइऱ / Guard File.
//सत्यावऩत प्रनत // True Copy// आदे शानुसार / BY ORDER, ननजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩण ु े / ITAT, Pune