M/s. Nikhara Souharda Credit Co-operative Society Ltd., Bengaluru V. Income Tax Officer, Ward-5(2)(5), Bengaluru

MA 103/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6511 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 06-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GANESH R GHALE DEPT
• Assessee Lawyers: NITISH RANJAN
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 103/BANG/2019 (IN I TA NO. 1650 /BANG/201 8) ASSESSMENT YEAR : 20 1 4 - 1 5 M/S. NIKHARA SOUHARDA CREDIT CO-OPERATIVE SOCIETY LTD., NO. 148/1-1, GROUND FLOOR, 10 TH MAIN, SRINAGAR, BSK 1 ST STAGE, BANGALORE 560 050. PAN: AAATN9165H VS. THE INCOME TAX OFFICER, WARD 5 (2) (5), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI NITISH RANJAN, CA REVENUE BY : SHRI GANESH R. GHALE, STANDING COUNSEL FOR DEPT. DATE OF HEARING : 18 . 10 .2019 DATE OF PRONOUNCEMENT : 18 . 10 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE ON 06.08.2019 CONTENDING THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 07.09.2018 FOR ASSESSMENT YEAR 2014-15. 2. IN COURSE OF HEARING, THE LD. AR OF ASSESSEE MADE VARIOUS SUBMISSIONS IN RESPECT OF APPARENT MISTAKES IN THE TRIBUNAL ORDER AS PER THE ASSESSEE. IN REPLY, IT WAS SUBMITTED BY LD. DR OF REVENUE THAT THIS M.P. OF ASSESSEE IS TIME BARRED BECAUSE AS PER THE AMENDED PROVISIONS OF SECTION 254(2) OF THE IT ACT, A M.P. HAS TO BE FILED WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE TRIBUNAL ORDER IS PASSED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND I FIND FORCE IN THE SUBMISSIONS OF LD. DR OF REVENUE THAT THIS M.P. IS TIME BARRED BECAUSE THE IMPUGNED TRIBUNAL M.P. NO. 103/BANG/2019 (IN ITA NO. 1650/BANG/2018) PAGE 2 OF 2 ORDER IS DATED 07.09.2018 AND THEREFORE, THE ASSESSEE WAS REQUIRED TO FILE THE M.P. ON OR BEFORE 31.03.2019 AS PER THE AMENDED PROVISIONS OF SECTION 254(2) OF THE IT ACT BUT THE PRESENT M.P. HAS BEEN FILED BY THE ASSESSEE ON 06.08.2019 AND HENCE, I DISMISS THIS M.P. OF ASSESSEE AS TIME BARRED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 18 TH OCTOBER, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.