ITAT has no power to condone delay in filing rectification petition u/s. 254(2)

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IN THE ITAT AHMEDABAD BENCH ‘A’

Agni Briquette (P.) Ltd.

v.

Assistant Commissioner of Income-tax, Circle-2

MA NOS. 72 AND 73 (AHD.) OF 2012

IT APPEAL NOS. 497 AND 498 (AHD.) OF 2003

[ASSESSMENT YEAR 1997-98]

JUNE 15, 2012

Statute has either mentioned that the date on which the order sought to be appealed should be the date of communication, or the date when the order is served or the date of service of the notice of demand. However, the Statute has not given any such indication while drafting the language of section 254(2) of the I.T.Act rather it has plainly mentioned, without any ambiguity, that the Appellate Tribunal may at any time within four years from the date of the order shall make such amendment if the mistake is brought to its notice by the assessee. The purpose of usage of such language appears to be that vide section 254(2A) an appeal is otherwise to be decided by the Tribunal within a period of four years by the end of the Financial Year in which such appeal is filed u/s.253(1) of the I.T.Act. Thereafter, another four years has further been granted for filing a petition u/s.254(2) by the Statute. If within the said long period of “eight years” an appellant is not vigilant about the fate of its appeal, then such an appellant cannot be termed as a serious litigant interested in getting an appeal finalized within a reasonable period. In the present case, the appeal in respect of the ITA No.497/Ahd/2003 was filed on 6/2/2003. Likewise, the appeal in respect of ITA No.498/Ahd/2003 was filed on 6/2/2003. Both these appeals remained pending uptill February-2007 and then on 23/02/2007 these appeals were decided ex-parte by the impugned orders by the Respected Co-ordinate Bench. Meaning thereby the appellant has never enquired in the said four years between 2003 to 2007 about the fate of his appeals although those were filed in the year 2003. After the lapse of 8 years, undisputedly a long gap, now this assessee is seeking a favourable decision which may tantamount to re-writing the Statute.