Sri.Purushotham N Shetty, Udupi V. Assistant Commissioner of Income Tax, Circle-1, Udupi

MA 100/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6987 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHYAM H C
• Keywords: Bonafide mistake

Judgement Text

MP.100/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISC. PETITION NO.100/BANG/2018 (IN I.T.A NO.151/BANG/2015) (ASSESSMENT YEAR : 2011-12) SHRI. PRURUSHOTHAM N SHETTY, NO.5-115, SARASWATHINILAYA, NEAR BAILUR SCHOOL, BADAGUBETTU VILLAGE, UDUPI 576 101 .. APPELLANT PAN : AWTPS4058D V. ASST. COMMISSIONER OF INCOME-TAX, UDUPI .. RESPONDENT ASSESSEE BY : SHRI. SHYAM H C, CA REVENUE BY : SMT. NANDINI DAS, JCIT HEARD ON : 17.08.2018 PRONOUNCED ON : 23.08.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT MP IS FILED BY THE ASSESSEE ON 09.04.2 018, SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL, DT.13.09.2017. THE MP WAS REGISTERED ON 17.04.2018, WITH MP NO.100 /BANG/2018. MP.100/BANG/2018 PAGE - 2 02. IT WAS SUBMITTED BY THE LD. AR APPEARING FOR TH E ASSESSEE THAT ON ACCOUNT OF SOME BONAFIDE MISTAKE ON THE PART OF THE EARLIER AUTHORISED REPRESENTATIVE OF THE ASSESSEE AND ON AC COUNT OF HIS INDISPOSED HEALTH ON THE LAST DATE OF HEARING, THE ASSESSEE COULD NOT CAUSE APPEARANCE EITHER BY HIMSELF OR THROUGH THE A O, THEREFORE THE TRIBUNAL HAD PASSED EX-PARTE ORDER DISMISSING THE A PPEAL FILED BY THE ASSESSEE. 03. PER CONTRA, THE LD. DR HAS DRAWN OUR ATTENTION TO THE PROVISIONS OF SECTION 254(2), WHICH PROVIDES THAT T HE RECTIFICATION PETITION IS REQUIRED TO BE FILED WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. IN THE PRESEN T CASE THE ORDER WAS PASSED ON 13.09.2017 AND THEREFORE SIX MONTHS W OULD EXPIRE ON 31.03.2018. IT WAS THEREFORE SUBMITTED THAT THE AP PLICATION FILED BY THE ASSESSEE IS BEYOND THE PERIOD OF SIX MONTHS AND REQUIRES TO BE DISMISSED. 04. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. ADMITTEDLY THE APPLICATION FOR RECTIFICATION WAS FI LED ON 09.04.2018 I.E., BEYOND THE PERIOD OF SIX MONTHS FROM 01.10.20 17. AS THE APPLICATION IS BELATEDLY FILED, BEYOND THE PERIOD O F SIX MONTHS, THEREFORE, THE MISCELLANEOUS PETITION IS DISMISSED. 05. WE MAY NOTICE THAT THOUGH THE APPLICANT HAS SHO WN THE REASONABLE AND PLAUSIBLE CAUSE FOR NON-APPEARANCE O N THE LAST DATE OF HEARING WHEN THE ORDER WAS PASSED ON 13.09.2017, THE TRIBUNAL BEING THE CREATURE OF THE STATUTE, IS BOUND BY THE STATUTE WHICH HAS CREATED IT AND THEREFORE THE TRIBUNAL HAS NO POWER TO ENLARGE THE MP.100/BANG/2018 PAGE - 3 PERMITTED PERIOD OF FILING THE APPLICATION AS THER E IS AN EMBARGO PLACED U/S.254(2) OF THE ACT. 06. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF AUGUST, 2018. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 23.08.2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.