Income Tax Appellate Tribunal - Ahmedabad
The Acit, Circle-8,, Ahmedabad vs M/S. Vodafone Essar(Gujarat) Limited, ... on 23 October, 2019
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'A' अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Miscellaneous Application Nos. 155 & 153/Ahd/2019 (in I.T.A. Nos. 950/Ahd/2011 & 3095/Ahd/2013) ( नधा रण वष / Assessment Years : 2006-07 & 2005-06) ACIT बनाम/ Vodafone Essar (Guj) Circle-8, Ahmedabad Vs. Ltd.
Vodafone House, Corporate Road, Prahladnagar, Off. S. G. Road, Ahmedabad & DCIT Vodafone West Ltd.
Circle-8, Ahmedabad Vodafone House, Corporate Road, Prahladnagar, Off. S. G. Road, Ahmedabad थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AAACF1190P (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Vidhyut Trivedi, Sr.D.R. यथ क ओर से/Respondent by : Shri S. N. Soparkar, A.R. सन ु वाई क तार ख / Date of 18/10/2019 Hearing घोषणा क तार ख /Date of 23/10/2019 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned Miscellaneous Applications have been filed at the instance of Revenue against the common orders of the ITAT in ITA M . A. N o s . 1 5 5 & 1 5 3 / Ah d / 1 9 [ V o d a f o n e E s s a r ( Gu j ) L t d . & V o d a f o n e W e s t L t d . ] - 2 -
No.950/Ahd/2011 & 3095/Ahd/2013 order dated 11.01.2017 concerning AY 2006-07.
2. The grievances raised being common, both the Miscellaneous Applications were heard together and disposed of b y the common order.
3. We shall first take up Revenue's Miscellaneous Application in M.A. No. 155/Ahd/2019 concerning AY 2006-07.
M.A. No. 155/Ahd/2019-AY-2006-07 (in case of Vodafone Essar (Guj) Ltd.
4. When the matter was called for hearing, the learned senior counsel for the assessee submitted in the Miscellaneous Application filed b y the Revenue that the order of the ITAT was served with the officer of the Principal Commissioner of Income Tax-4, Ahmedabad on 12 t h May, 2017. The Revenue however has filed Miscellaneous Application vide letter dated 29.09.2018 addressed to the Registrar ITAT. The application was actuall y filed on 01.10.2018. On these facts, it was submitted that the Miscellaneous Application of the Revenue is time barred in as much as the part y aggrieved b y the order of the ITAT was entitled to seek rectification of mistake in the order of the ITAT within stipulated period of six months from the end of the month in which the order was passed in terms of Section 254(2) of the Act. It was thus submitted on behalf of the assessee that rectification application filed b y the Revenue under s.254(2) of the Act beyond the limitation period specified in the Act is not maintainable in law. The Revenue, however, relied upon the action of the AO to seek rectification and further submitted that the ITAT has the inherent right to rectify mistake crept in the order notwithstanding delay in moving Miscellaneous Application owing to constraint of the resources available.
5. We straightway notice that Miscellaneous Application filed b y the Revenue under s.254(2) of the Act is belated and beyond the period of six months stipulated under s.254(2) of the Act. The part y aggrieved is required to file the rectification petition within the period mandated in law M . A. N o s . 1 5 5 & 1 5 3 / Ah d / 1 9 [ V o d a f o n e E s s a r ( Gu j ) L t d . & V o d a f o n e W e s t L t d . ] - 3 -
and there is no provision to condone the period specified and admit the application for adjudication filed beyond the prescribed period. Hence, the Miscellaneous Application filed b y the Revenue cannot be entertained and is dismissed in limine without going into the merits.
6. In the result, miscellaneous application filed b y the Revenue is dismissed.
M.A. No. 153/Ahd/2019-AY-2005-06 (in case of Vodafone West Ltd.)
7. The grievances involved in captioned Miscellaneous Application are identical. In parit y with the conclusion drawn in M.A. No. 155/Ahd/2019 concerning AY 2006-07, Miscellaneous Application in case of Vodafone West Ltd. for AY 2005-06 is also dismissed as time barred.
8. In the combined result, both Miscellaneous Applications filed b y the Revenue are dismissed.
This Order pronounced in Open Court on 23/10/2019 Sd/- Sd/-
(RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 23/10/2019 True Copy S. K. SINHA आदे श क त!ल"प अ#े"षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आय, ु त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।