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2018 (1) TMI 513 - AT - Income TaxMaintainability of application u/s 254 - application filed after the expiry of limitation - Held that - The Bench is of the view that the order was passed on 24/8/2016 and the Misc. application has been filed on 02/6/2017. As per the amendment in Section 254 of the Income Tax Act, 1961 w.e.f. 01/6/2016, the limitation for filing the M.A. is only six months. Thus, this M.A. is beyond the time limit provided in the Act. Hence, the miscellaneous application filed after the expiry of limitation is not maintainable and liable to be dismissed.
Issues: Appeal against order of ITAT Jaipur, Misc. application filed for non-attendance, Limitation for filing Misc. application.
Analysis: 1. Appeal against ITAT Jaipur Order: The assessee filed a Misc. application against the order of the ITAT, Jaipur Bench, Jaipur dated 24/08/2016 passed in ITA No. 720/JP/2014 for the assessment year 2010-11. The appeal was filed against the order of the CIT(A)- III, Jaipur dated 24/09/2014. The Coordinate Bench of the ITAT decided the appeal in absence of the assessee, applying the decision of the Delhi Bench in the case of CIT Vs Multiplan India (P) Ltd. The assessee filed the Misc. application explaining the reasons for non-attendance, citing recent decisions by the Guahati High Court and Rajasthan High Court that questioned the dismissal of appeals in default. The appellant requested the recall of the ex parte order and a hearing on merits. 2. Misc. Application for Non-Attendance: The assessee filed a Misc. application explaining the reasons for not attending the appeal hearing on 24/08/2016. The application highlighted that an adjournment request was sent, detailed submissions were filed, and the dismissal of the appeal in default was deemed a mistake apparent on the face of the record. The application referenced decisions by the Guahati High Court and Rajasthan High Court that contradicted the basis for dismissing the appeal. However, the Bench noted that the Misc. application was filed beyond the time limit provided in the Income Tax Act due to an amendment in Section 254 effective from 01/6/2016, reducing the limitation for filing the M.A. to six months. Referring to a previous ITAT order, the Bench concluded that the Misc. application filed after the limitation period was not maintainable, leading to the dismissal of the application. 3. Limitation for Filing Misc. Application: The Bench examined the limitation for filing the Misc. application as per the amended Section 254 of the Income Tax Act, effective from 01/6/2016, reducing the filing period to six months. The Bench referred to a High Court order that emphasized the importance of adhering to the limitation period for rectification of mistakes apparent from the record. The Bench highlighted that the Misc. application filed on 31/03/2017 was beyond the limitation period that expired on 31/12/2016. The absence of provisions for condonation of delay in the Income Tax Act rendered the application filed after the limitation period not maintainable. The Bench cited the relevant provisions of Section 254(2) and concluded that the Misc. application filed after the expiry of the limitation was liable to be dismissed. Therefore, the Misc. application filed by the assessee was dismissed due to being beyond the limitation period specified in the Income Tax Act. The decision emphasized the importance of adhering to statutory timelines for filing such applications to maintain the integrity of the legal process.
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