Home › Income-Tax Act › Techknoweledgy Interactive Partners P. Ltd. v. ITO (Mum.)(Trib.)

Techknoweledgy Interactive Partners P. Ltd. v. ITO (Mum.)(Trib.)

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Ex -parte order was passed 30 -3 -2010 – Order was not served on the assessee – The assessee came to know the passing of order on the issue of TRO notice dated 21 -1 2020 – The order was down loaded from the Official website of the ITAT and Miscellaneous application was filed with in six months of date of downloading of the order – The limitation period to be counted from the date of communication or knowledge , actual or constructive – Miscellaneous application was allowed- Ex parte order was recalled and Registry was directed to fix the appeal for hearing on merit . [ S. 254 ( 1), ITAT R. 24 ]

The assessee moved miscellaneous application to recall the order  as the impugned  order  was  never served upon the assessee. The assessee contended that they  came to know the passing of  order  on the issue of TRO notice dated  21 -1 2020 . The assessee there after down loaded from the Official website of the ITAT and Miscellaneous application was filed with in six months of date of downloading of the order.  The Assessee relied on  the ratio of judgement in  Golden Times Services (P) Ltd v Dy.CIT  (2020) 422 ITR 102/271 Taxman 123 (Delhi)(HC) for the proposition that    the limitation period to be counted from the date of   communication or knowledge, actual or constructive  of the order  sought to be rectified. Honourable Tribunal  allowed the miscellaneous application of the assessee and Ex parte order was recalled.  Registry was directed to fix the appeal for hearing on merit. (MA No. 69/Mum/ 2021), (Arising out of ITA No 350/Mum/2009 dt. 6-8-2021 (AY. 2005-06)

[Hon’ble Shri Pramod Kumar, Vice President and Hon’ble Shri Pavan K. Gadale, Judicial Member]