Income Tax Officer Ward-1 , Tumkur V. Smt Annapurna , Tumkur

MA 1/BANG/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0471 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-06-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 22-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER [ M P NO. 1 /B ANG /20 20 (IN ITA NO. 2 331 /B ANG /20 18 )] (ASSESSMENT YEAR: 20 1 5 - 1 6 ) SMT. ANNAPURNA, NO. 11, SRI RANGA, TPK I MAIN ROAD, RAGHAVENDRANAGAR, TUMKUR 572 102. APPLICANT VS. THE ITO, WARD - 1, TUMKUR . RESPONDENT APPLICANT BY : NONE REVENUE BY : SHRI. GANESH R. GHALE, STANDING COUNSEL DATE OF HEARING : 19 / 0 6 /20 20 DATE OF PRONOUNCEMENT : 19 / 0 6 /20 20 O R D E R THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE ON 22.01.2020 AND IT IS CONTENDED IN THIS MP THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 28.12.2018. 2. THIS MP WAS FIXED FOR HEARING ON 12.06.2020. ON THIS DATE, SHRI. R. KRISHNA MURTHY APPEARED ON BEHALF OF THE ASSESSEE AND MADE AN ORAL REQUEST FOR ADJOURNMENT. ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 19.06.2020. ON THIS DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT AND THEREFORE, THIS MP WAS HEARD QUA EX-PARTE QUA THE ASSESSEE. MP NO. 1/BANG/2020 (IN ITA NO.2331/BANG/2018) PAGE 2 OF 2 3. I HAVE NOTED THAT THE IMPUGNED TRIBUNAL ORDER IS DATED 28.12.2018 BUT THE MP IS FILED BY THE ASSESSEE ON 22.01.2020 AND THEREFORE, THIS MP IS FILED LATE. AS PER SECTION 254(2) OF THE INCOME TAX ACT, 1961, MP CAN BE FILED WITHIN 6 MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED BY THE TRIBUNAL AND THEREFORE, IN THE PRESENT CASE, THE MP COULD HAVE BEEN FILED BY THE ASSESSEE UPTO 30.06.2019 BUT HE MP WAS FILED BY THE ASSESSEE ON 22.01.2020, AS HAS BEEN NOTED IN THE ORDER SHEET OF THE FILE. SINCE THIS MP IS LATE, IT IS NOT MAINTAINABLE AND HENCE, DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- ( BEENA PILLAI ) JUDICIAL MEMBER (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 19/06/2020 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE