| The Tax Publishers2020 TaxPub(DT) 4321 (Coch-Trib) INCOME TAX ACT, 1961
Section 254(2)
As per provisions of section 254(2), the miscellaneous application is to be filed within six months from the end of the month in which the order was passed. In instant case, the six months period from the end of the month in which the order had been passed, had expired, the order passed by the Tribunal could not be amended by it. Consequently, the miscellaneous application filed by Revenue was liable to be dismissed.
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Appeal (Tribunal) - Rectification under section 254(2) - Miscellaneous application filed after six months from the end of the month in which order was passed -
Revenue filed a miscellaneous application for rectification of mistake in an order passed by Tribunal. It was submitted that the Revenue filed an appeal before the Tribunal in respect of deduction under section 80P and the Tribunal dismissed the said appeal by following the decision of High Court in the case of Chirakkal Service Cooperative Bank Ltd. & Ors. v. ITO [(2016) 384 ITR 490 (Ker-HC) : 2016 TaxPub(DT) 1770 (Ker-HC)]. However, subsequently the High Court in the case of Mavilayi Service Co-operative Bank Ltd. v. CIT [(2019) 414 ITR 67 (Ker.) (FB) (HC) : 2019 TaxPub(DT) 4909 (Ker-HC)], held that its earlier decision in the case of Chirakkal Service Cooperative Bank Ltd. & Ors. v. ITO [(2016) 384 ITR 490 (Ker.) : 2016 TaxPub(DT) 1770 (Ker-HC)] was bad in law and accordingly, reversed the same. Therefore, it was submitted on behalf of the Revenue that the subsequent binding of the High Court, which reversed its earlier decision, would constitute a mistake apparent from record. Held: Order of the Tribunal was dated 24-10-2016. Further, the High Court's order in the case of The Mavilayi Service Co-operative Bank Ltd. v. CIT [(2019) 414 ITR 67 (Ker.) (FB) (HC) : 2019 TaxPub(DT) 4909 (Ker-HC)], was dated 19-3-2019 and the miscellaneous application had been filed by the Revenue only on 30-9-2019. As per provisions of section 254(2), the miscellaneous application is to be filed within six months from the end of the month in which the order was passed. The six month period in the instant case expired on 30-4-2017. That being so, since six month period from the end of the month in which the order had been passed, had expired, the order passed by the Tribunal could not be amended by it. Consequently, the miscellaneous application filed by the Revenue was dismissed.
REFERRED : Pr. CIT v. ITAT & Anr. [Writ Petition No.2858 of 2019 dated 24-1-2020] : 2020 TaxPub(DT) 866 (Bom-HC) and Mavilayi Service Co-operative Bank Ltd. v. CIT (2019) 414 ITR 67 (Ker.) (FB) (HC) : 2019 TaxPub(DT) 4909 (Ker-HC).
FAVOUR : In assessee's favour/Against the appellant.
A.Y. :
IN THE ITAT, COCHIN BENCH
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