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2023 (2) TMI 533 - HC - Income TaxBlock assessment u/s 158BC - Period of limitation after remanding back the order to AO - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed - Revenue did not receive the order - petition for seeking refund of the tax paid and return of the jewellery seized - HELD THAT:- It is not in dispute that the DCIT Central Circle 2(2) Pune received the letter from the Petitioner as more particularly stated in paragraph 4.4 of the reply and that a letter was sent on 9th February 2022 to the ITAT requesting for a copy of the ITAT order dated 18th February 2010. We are unable to agree with the respondent’s Counsel’s contention that they have not received the order dated 18th February 2010. Section 254 (3) itself provides for ITAT to send a copy of the order to both the assessee and to the Commissioner; therefore, the onus would lie on the respondent to prove that they had not received the said order. If we had to accept the contention of the Respondent it would have led to extending the time for compliance with the order dated 18th February 2010 for almost 12 years at least in this case. Further, it would lead to shifting the onus on the assessee to oversee that the Principal Commissioner or Commissioner, as the case may be, receives the copy of the order. We don’t agree as it does not appear to be the intention of the legislature. We are unable to accede to the contention of the respondent to construe the words “is received” in section 153(3) to mean “till its received” and thereby extend the limitation in perpetuity. It has to be a reasonable period of time especially when the respondents are a party to the proceeding. Respondents who were party to the proceedings could have requested for a copy of the order from the ITAT at least a month after the order was passed on 18th February 2010. One would have at least expected that after receiving the letter from the Petitioner on 6th March 2018 the respondent could have requested for a copy from the ITAT, as they eventually did on 9th February 2022 or could have requested the assessee to forward a copy of the said order pursuant to the receipt of the letter dated 6th March 2018. Having failed to take steps to comply with the order and even within 9 months after receipt of the letter addressed by the Petitioner we direct the respondents to issue a refund plus additional interest (under section 244A of the Act) till date of payment to the Petitioner and to release the jewellery seized within two weeks from the date of this order.
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