| |
The Tax PublishersW.P. (C) No. 2080/2020 & CM Appls. No. 7346-7347/2020
2021 TaxPub(DT) 0097 (Del-HC) : (2021) 430 ITR 0522INCOME TAX ACT, 1961
Section 254(2)
Where assessee had no notice and no knowledge of the order passed by Tribunal, it could not be said that the limitation, for the purpose of filing miscellaneous application under section 254(2) would start from the date the order was pronounced by the Tribunal.
|
Appeal (Tribunal) - Filing of application for rectification of mistake - Time limitation in case assessee did not have knowledge of Tribunal's order owing to change of address of assessee -
Assessee challenged order of Tribunal dismissing the miscellaneous application filed by the assessee under section 254(2) for recall of ex parte order, whereby the matter was remanded to AO to decide the matter afresh. Tribunal held that it had no power to condone the delay in filing the application under section 254(2) as assessee filed the miscellaneous application after six months from the end of the month in which the order in question was passed. Held: Address of assessee mentioned in appeal before Tribunal by revenue was its former address, and not the new address, which was mentioned in the appeal filed by assessee before CIT(A). Consequently, assessee was never served in the appeal filed by the department before Tribunal. Tribunal erroneously concluded that the miscellaneous application filed by assessee was barred by limitation under section 254(2), inasmuch as the assessee filed the miscellaneous application within six months of actual receipt of the order. If assessee had no notice and no knowledge of the order passed by Tribunal, it cannot be said that the limitation would start from the date the order was pronounced by the Tribunal. Held: Address of assessee mentioned in appeal before Tribunal by revenue was its former address and not the new address, which was mentioned in the appeal filed by assessee before CIT(A). Consequently, assessee was never served in the appeal filed by the department before Tribunal. Tribunal erroneously concluded that the miscellaneous application filed by assessee was barred by limitation under section 254(2), inasmuch as the assessee filed the miscellaneous application within six months of actual receipt of the order. If assessee had no notice and no knowledge of the order passed by Tribunal, it cannot be said that the limitation would start from the date the order was pronounced by the Tribunal.
Followed:Golden Times Services Pvt. Ltd. v. Dy. CIT W.P. (C) No. 402/2020 dt. 13-1-2020 : 2020 TaxPub(DT) 664 (Del-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
 SUBSCRIBE FOR FULL CONTENT
|