DCIT vs. Hita Land Private Limited (ITAT Mumbai) dt- 1 Aug 2017
Question of law - The amendment by the Finance Act 2016 w.e.f. 01.06.2016 in sec 254(2) to specify the time limit of 6 months to file a rectification application applies even to applications filed with respect to appeal orders passed prior to the date of the amendment. whether the Tribunal has power to condone the delay?
Some important notes and facts of the case:
1- Tribunal can not empower to condone any such delay which has not specifically given by the act and particularly in the amendment related to sec 254(2) has not provided any such power to the Tribunal,
2- Sec 254(2) has been referred " (2) 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-section (1), and shall make such amendment if the
mistake is brought to its notice by the assessee or the Assessing Officer"
3- It was noted that there was no distinction between earlier prov to rectify the order and after the amendment however the applicability of the amendment was clearly mentioned w.e.f. 01 June 2016 hence Revenue was ample time to revise the order which was initially issued in the year 2013 as per the fact of the case,
4- It was further noted by the learned court "The Tribunal has been given power to admit an appeal after the expiry of the relevant period, if it is satisfied that there was sufficient cause for not presenting it within that period as per Section 253(5). However, this Tribunal is not enshrined with such powers in respect of a miscellaneous petition filed u/s 254(2) of the Income Tax Act. If we are not given that power, then it is not expected from us to exercise such power which is not provided in the Act"
4- It was further noted by the learned court "The Tribunal has been given power to admit an appeal after the expiry of the relevant period, if it is satisfied that there was sufficient cause for not presenting it within that period as per Section 253(5). However, this Tribunal is not enshrined with such powers in respect of a miscellaneous petition filed u/s 254(2) of the Income Tax Act. If we are not given that power, then it is not expected from us to exercise such power which is not provided in the Act"
Hence, it was dismissed..
For full text of the judgement please refer - http://itatonline.org/archives/dcit-vs-hita-land-private-limited-itat-mumbai-s-2542-the-amendment-by-the-finance-act-2016-w-e-f-01-06-2016-to-specify-the-time-limit-of-6-months-to-file-a-rectification-application-applies-even/hita-land-ma-time-limit-254-2/
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