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TMI Blog2017 (10) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... y the department. 2. It was argued by learned AR that similar miscellaneous application filed by M/s. Reliance Communication Ltd., have been allowed by the Tribunal vide its order dated 18/11/2016. It was also brought to our notice that assessee was also party in the order passed by the Tribunal dated 06/09/2013 alongwith M/s. Reliance Communication Ltd. 3. Learned DR fairly agreed that issue is covered by the order of the Tribunal dated 18/11/2016, however, he contended that ITAT has no power under the Act to consider miscellaneous application in so far as Section 254(2) of Income Tax Act was amended w.e.f. 01/06/2010 whereby power of ITAT to consider mistake apparent from record was restricted to six months from the end of month in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of 4 years, the same is maintainable and the ITAT can even pass the Order beyond the period of 4 years. 6. Learned AR also placed on record the order of ITAT, Pune Bench in case of Praj Industries Ltd., in ITA No.1027/PN/2014 dated 21/12/2016 wherein exactly similar issue of limitation period was considered in the light of amended provisions and Tribunal held that miscellaneous application can be filed within a period of four years in respect of the orders passed prior to the date of amendment. 7. It was further contended by learned AR that that the amendment by the Finance Act, 2016 with effect from 01 June 2016 reducing the time limit prescribed u/s. 254(2) to 6 months from the end of the month in which the Order sought to be rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt fee is concerned, is taken away by necessary implication. In other words, the provisions of Section 52A of the 1959 Act inserted by the Amendment Act of 2003, in that sense, have retrospective operation thereby effecting the earlier assessment also. This proposition is advanced with the logic that before prior to introduction of Section 260A in the IT Act with effect from October 01,1998, there was no right of appeal. 13) It is difficult to accept such a logic given by the High Court. No doubt, before October 01,1998, in the absence of any statutory right of appeal to the High Court, there was no such vested right. At the same time, the moment Section 260A was added to the statute, right to appeal was recognized statutorily. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT Act, the date on which the appellate authority set aside the judgment of the Assessing Officer would be the relevant date for payment of court fee. if that happens to be before March 06, 2003, then the court fee shall not be payable as per Section 260A of the IT Act on such appeals. In view of the above it was contended by learned AR that right to appeal which includes rights to file a rectification application arises at the time of the original order is passed and such right can only be taken away when there is a retrospective amendment. In the present case, admittedly is prospective and applicable from 01 June 2016. Here, it may be noted that the decision of the Apex Court was in the context of the amount of court fees to be payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous application was barred by limitation. We observe that while rendering the decision, the Co-ordinate Bench has not considered the decision of Hon'ble Supreme Court in the case of K. Ravindranathan Nair (Supra) where Hon'ble Supreme Court observed that right to appeal is vested in the litigant at the commencement of Lis and therefore, such vested right cannot be taken away and cannot be impaired or made more stringent by any subsequent legislation unless the subsequent legislation said so either expressly or by necessary intendment. An intention in interfere or impair a vested right cannot be presumed unless such intention be clearly manifested by the express words or by necessary implication. 9. Applying the proposition of law laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X
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