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HIGH COURT OF BOMBAY
M.S. SONAK, JITENDRA SHANTILAL JAIN
Leena Power Tech Engineer Pvt Ltd – Appellant
Versus
Deputy Commissioner of Income TAx Circle 15 (I) (2) – Respondent
JUDGMENT :
M.S. Sonak, J.
1. Heard learned counsel for the parties.
2. Rule. The Rule is made returnable immediately at the request of and with the consent of learned counsel for the parties.
3. The Petitioner challenges the impugned order dated 03 November 2023 made by the Income Tax Appellate Tribunal (“ITAT”) dismissing the Petitioner’s Miscellaneous Application No.231/MUM/2022 in ITA No.1313/MUM/2020 as being barred by limitation.
4. At the outset, Mr. Rahul Hakani, the learned counsel for the Petitioner, submits that there was no delay in instituting the Miscellaneous Application, given the order of the Hon’ble Supreme Court dated 10 January 2022 in Sou Motu Writ Petition (C) No.3 of 2020 concerning cognisance for extension of limitation during the COVID period. He submits that assuming a marginal delay of three months, sufficient cause was shown for the condonation of delay.
5. On the above grounds, Mr Hakani submitted that the impugned order may be set aside, delay, if any, condoned and directions be issued to the ITAT to decide Petitioner’s Miscellaneous Application on merits.
6. Mr Akhileshwar Sharma, the learned counsel for the Respondents, submitted that the Hon’ble Supreme Cou
The ITAT lacks jurisdiction to condone delay in filing a rectification application beyond six months as per Section 254(2) of the Income Tax Act, 1961.
The limitation for filing a rectification application under Section 254(2) commences from the date the order is served upon the aggrieved party, not from the date the order is passed.
The Tribunal erred by misapplying delay standards and procedural provisions, failing to recognize sufficient cause under Section 253(5) for the petitioner’s late cross-objection.
The main legal point established is that the Tribunal should consider the appropriate provisions, such as Rule 24 of the ITAT Rules, when dealing with applications for recalling orders, and the need ....
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