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TMI Blog2023 (11) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... eal are different and cannot be equated. Though there is delay on the part of the petitioner in approaching the Tribunal, in the considered view of this bench, the petitioner should be afforded an opportunity to pursue his appeal, to meet the ends of justice or else he would be rendered remedy-less. Since the application under Section 254(2) itself was not maintainable, using the inherent powers with the Tribunal, they should have treated the application u/s 254 (2) as one seeking revival of the appeal, in the light of the earlier order of the Tribunal dated 20.01.2021. The order passed by the Tribunal is set aside and consequently, the application under Section 254(2) is ordered to be treated as an application for revival of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 25.07.2017 deleted the addition of Rs. 5,63,636/- out of Rs. 22,00,000/- and confirmed the balance addition of Rs. 16,36,364/-. 5. Aggrieved by the order of CIT(A), the petitioner approached the Hon ble Income Tax Appellate Tribunal (for short, Tribunal ) and the Tribunal vide order dated 25.04.2018 set aside addition of Rs. 16,36,364/- and directed the A.O., to verify the contentions of assessee. Consequent to the orders of the Appellate Tribunal, the A.O., passed orders on 27.12.2018 confirming addition of Rs. 16,36,364/-. 6. Aggrieved by the said order, petitioner filed appeal before the CIT (A) and by an order dated 18.11.2019, the CIT(A) reduced a sum of Rs. 3,00,000/- out of Rs. 16,36,364/- and confirmed the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is rejected. 8. However, petitioner failed to pay the amount of Rs. 5,75,026/- demanded by the Department vide Form-3 dated 04.01.2021. The petitioner approached the Department on 11.04.2023 informing the Department that the proceedings under DTVSV cannot be proceeded with since petitioner could not pay the demand raised under Form-3. Thereafter, petitioner filed an application No. 52/Hyd/2023 in ITA No. 37/Hyd/2020 before the Tribunal seeking to recall the order dated 20.01.2021 and revive the appeal. However, said application filed by the petitioner was dismissed by the Tribunal vide order dated 11.07.2023 with the following observations. 7. In view of the above, the miscellaneous application filed by the petitioner is not mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 11.07.2023 passed by the Tribunal is erroneous and is liable to be set aside. 12. Per contra, learned standing counsel for Department would submit that under Form-3 dated 04.01.2021, wherein it was determined to pay Rs. 5,22,751/- on or before 31.03.2021 or to pay Rs. 5,75,026/- after 31.03.2021. The time for payment of the said amount was further extended to 31.10.2021. Petitioner failed to comply with the demand of the Department within the stipulated time and further, the time lapsed long back and the petitioner approached the Department through his authorized representative on 11.04.2023 requesting that the proceedings under DTVSV cannot be proceeded with. She further submitted that petitioner was aware of the default long back hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reproduced hereunder for ready reference. S.254. Orders of Appellate Tribunal. (1) xxxx (2) The Appellate Tribunal may, at any time within 2 [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 subsection (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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