ASST CIT CIR 2(1), v. ARISTO PHARMACETICALS LTD,

MA 361/MUM/2011 | 1998-1999
Pronouncement Date: 07-09-2011 | Result: Dismissed

Appeal Details

RSA Number 36119924 RSA 2011
Assessee PAN AAACA4995N
Bench Mumbai
Appeal Number MA 361/MUM/2011
Duration Of Justice 2 month(s)
Appellant ASST CIT CIR 2(1),
Respondent ARISTO PHARMACETICALS LTD,
Appeal Type Miscellaneous Application
Pronouncement Date 07-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 07-09-2011
Date Of Final Hearing 26-08-2011
Next Hearing Date 26-08-2011
Assessment Year 1998-1999
Appeal Filed On 07-07-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH: MUMBAI BEFORE SHRI R.S. SYAL ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO.361/MUM/2011 (ARISING OUT OF ITA NOS.4715/M/2002 AY 1998-99) MA NO.362/MUM/2011 (ARISING OUT OF ITA NO.5849/M/2003 AY 1999-2000) MA NO.363/MUM/2011 (ARISING OUT OF ITA NO.5850/M/2003 AY 2000-2001) MA NO.364/MUM/2011 (ARISING OUT OF ITA NO.5851/M/2003 AY 2001-2002) MA NO.366/MUM/2011 (ARISING OUT OF ITA NO.3990/M/1998 AY 1995-96) MA NO.367/MUM/2011 (ARISING OUT OF ITA NO.2750/M/1999 AY 1996-97) MA NO.368/MUM/2011 (ARISING OUT OF ITA NO.1020/M/2001 AY 1997-98) ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE 2(1) ROOM NO.561 5TH FLOOR AAYAKAR BHAVAN MUMBAI -400 020 ...... APPLICANT VS M/S.ARISTO PHARMACEUTICALS LTD. MERCANTILE CHAMBERS-V 3RD FLOOR J N HEREDIA MARG BALLARD ESTATE MUMBAI -400 001 ..... RESPONDENT PAN: AAACA 4995 N APPLICANT BY: SHRI G.P. TRIVEDI RESPONDENT BY: SHRI PRAFUL K. SANGHVI DATE OF HEARING: 26.08.2011 DATE OF PRONOUNCEMENT: 07.09.2011 O R D E R MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 2 PER R.S. PADVEKAR JM: THIS BATCH OF SEVEN MISC. APPLICATIONS (IN SHORT MA S) ARE FILED BY THE REVENUE U/S.254(2) OF THE ACT WITH A PRAYER TO RECALL THE RESPECTIVE ORDERS AND RECTIFY THE SAME FOR THE REASONS GIVEN I N THE APPLICATION. 2. WE HAVE HEARD THE PARTIES. THE RESPONDENT-ASSES SEE HAS RAISED THE FIRST OBJECTION THAT ALL THESE MAS ARE NOT MAIN TAINABLE AS THE SAME ARE FILED BEYOND THE PERIOD OF THE FOUR YEARS FROM THE DATE OF ORDERS OF THE TRIBUNAL. THE REVENUE HAS ALSO FILED THE APPLI CATION FOR DELAY CONDONATION IN FILING THE PRESENT MAS DATED 10.08.2 011. 3. AS THE ISSUE OF LIMITATION GOES TO THE ROOT OF T HE MATTER WE THEREFORE DECIDE THE SAME BEFORE DECIDING THE OTHE R ISSUES. 4. AS PER THE RECORD THE ASSESSEE HAD FILED THE AP PEALS FOR THE A.YS. 1995-96 1996-97 1997-98 1999-2000 2001-02 AND ASSESSEES APPEAL WERE DISPOSED OFF BY THE TRIBUNAL VIDE CONSOLIDATED ORDER DATED 30.9.2005. NOW THE REVENUE HAS FILED THIS APPLICATION U/S.254(2) ON 7.7.2011. SECTION 254(2) PRESCRIBES T IME-LIMIT FOR CARRYING OUT THE RECTIFICATION TO ANY ORDER PASSED BY THE TRIBUNAL AND RELEVANT SEC 254(2) READS AS UNDER:- 254(2): THE APPELLATE TRIBUNAL MAY AT ANY TIME WI THIN FOUR YEARS FROM THE DATE OF THE ORDER WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD AM END ANY ORDER PASSED BY IT UNDER SUB-SECTION (1) AND S HALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO IT S NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER. 5. THE ISSUE OF THE LIMITATION HAS BEEN CONSIDERED BY THE SPECIAL BENCH OF THE ITAT IN THE CASE OF ARVINDBHAI H. SHAH 91 ITD 101 (AHD)(SB) AND IT IS HELD THAT NO AMENDMENT OR RECTI FICATION CAN BE MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 3 MADE BEYOND THE PERIOD OF THE FOUR YEARS. AS PER T HE RECORD THE TRIBUNAL HAS PASSED THE ORDER ON 30.09.2005 AND THE REVENUE SHOULD HAVE FILED THE APPLICATION/S ON OR BEFORE 29TH SEPT EMBER 2009 BUT THE SAME ARE FILED ON 07.07.2011 WHICH ARE ADMITTE DLY BEYOND THE PERIOD OF THE LIMITATION PROVIDED U/S.254(4) OF THE ACT. 6. WE THEREFORE RESPECTFULLY FOLLOWING THE DECISI ON OF THE HONBLE SPECIAL BENCH OF THE ITAT IN THE CASE OF ARVINDBHAI H. SHAH (SUPRA) HOLD THAT ALL THESE APPLICATIONS ARE NOT MAINTAINAB LE AS THE SAME ARE FILED BEYOND THE PERIOD OF FOUR YEARS FROM THE DATE OF THE ORDERS OF THE TRIBUNAL. 7. IN THE RESULT ALL THE APPLICATIONS ARE DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 7TH SEPTEMBER 2011. SD/- SD/- ( R.S. SYAL ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI DATE: 7TH SEPTEMBER 2011 . COPY TO:- 1) THE APPLICANT. 2) THE RESPONDENT. 3) THE CIT (A)XXI MUMBAI. 4) THE CIT-CITY-V MUMBAI. 5) THE D.R. E BENCH MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T. MUMBAI *CHAVAN MAS 361 TO 364 AND 366 TO 368/MUM/2011 M/S.ARISTO PHARMACEUTICALS LTD. 4 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 26.08.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 29.08.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER