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TMI Blog2021 (1) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... n this MA. As observed that even otherwise, on merits of the miscellaneous petition Tribunal has passed a well-reasoned appellate order dated 08th June 2016 , whereby the Tribunal has elaborately discussed the contentions of the assessee and arrived at well reasoned conclusion/ decision in its appellate order. The assessee has purchased raw material on FOR basis from suppliers namely M/s. Pioneers Wires Private Limited and M/s. Saudagar Mal Mamman Lal Private Limited, and hence accordingly transportation of raw material purchased from the factory of the supplier to the assessee s place of business is obviously liability of the assessee and are to be borne by the assessee. The assessee has itself admittedly and rightly booked transportati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER: This Miscellaneous application(MA) is filed on 09th June 2017 by assessee against the appellate order dated 08.06.2016 passed in ITA No. 461/Alld/2012 by Income Tax Appellate Tribunal, Allahabad Circuit Bench at Varanasi , which appellate order was admittedly received by the assessee on 22.06.2016. Thus, this MA is filed on 09.06.2017 which is beyond the prescribed period of limitation of six months from the end of the month in which the appellate order was passed by ITAT , as is stipulated/prescribed u/s. 254(2) of the Income-tax Act, 1961 and thus this MA filed by assessee is barred by limitation. The assessee had filed this MA on 09.06.2017, and subsequently this MA was posted for hearing before the Division Bench(DB) on se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation. 3. We have considered rival contentions and perused the material available on record. We have observed that the Tribunal in ITA No. 461/Alld/2012 for ay: 2008-09 has passed an appellate order dated 08.06.2016, which was admittedly received by assessee on 22.06.2016.This MA was filed by assessee with tribunal on 09th June 2017, seeking rectification of mistake apparent from record in an appellate order dated 08th June 2016 passed by tribunal in ITA No. 461/Alld/2012 for ay: 2008-09. Section 254(2) of the 1961 Act was amended by Finance Act, 2016 w.e.f. 01.06.2016 and the period for miscellaneous petition to rectify any mistake apparent from the record was curtailed to six months from earlier period allowed of four years. In the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus, Parliament was fully aware that the tribunal has powers to condone delay while dealing with appeals or memorandum of cross objection as is provided u/s 253(5) of the 1961, Act but it chose not to grant powers to tribunal to condone delay in MA filed u/s 254(2) of the 1961 Act for rectification of any mistake which is apparent from record. Thus, there are no power vested with Tribunal to condone delay in filing of miscellaneous petition u/s 254(2) of the 1961 Act. Hence, we are bound by provisions of the 1961 Act and we are afraid that this MA filed by assessee in the instant case is barred by limitation and is to be dismissed on that short ground itself. Our view is strengthened by the decision of Hon ble Karnatka High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keeping in view and after considering the amended provisions of Section 40(i)(ia) of the 1961 Act, as amended by Finance Act, 2012, wherein second proviso was inserted, took a well reasoned and conscious decision of setting aside the matter to the file of the AO for verification as to whether the payee of the transportation charges has duly paid income-tax on the said income and to grant relief if the assessee is able to demonstrate that the payee has duly paid income tax on the said receipt. We do not find any mistake which is apparent from record in the well-reasoned order dated 08.06.2016 passed by the Tribunal and thus both on merits as well as on legal grounds, the contentions of the assessee cannot be accepted and hence this MA stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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