Deputy Commissioner of Income-Tax, Circle-5(1)(1), Bangalore V. M/s. Ravindu Motors Private Limited, Bengaluru

MA 113/BANG/2023

AI Insights

The case involves a miscellaneous petition (M.P. No. 113/Bang/2023) filed by the Deputy Commissioner of Income Tax, Bengaluru, against M/s. Ravindu Motors Pvt. Ltd. The petition sought rectification of an earlier Tribunal order (ITA No. 80/Bang/2022) dated 23.03.2022. However, the petition was filed on 09.12.2022, beyond the six-month period allowed for such actions under section 254(2) of the Income-tax Act, 1961. The Tribunal, therefore, dismissed the petition in limine, stating it lacked the authority to consider the request due to the delay.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124306 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 08-12-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 113/Bang/2023 (in ITA No. 80/Bang/2022) Assessment Year : 2018-19 The Deputy Commissioner of Income Tax, Circle – 5(1)(1), Bengaluru. Vs. M/s. Ravindu Motors Pvt. Ltd., No. 25, Chord Road, Opp: ISKCON Temple, Rajajinagar Industrial Suburb, Bengaluru – 560 022. PAN: AABCR3749K APPELLANT RESPONDENT Assessee by : Shri Sachin Mehta, CA Revenue by : Shri Sankar Ganesh K, Addl. CIT (DR) Date of Hearing : 16-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER This miscellaneous petition filed by the revenue u/s 254(2) of the Income-tax Act,1961 ['the Act' for short] seeking rectification of order of the Tribunal in ITA No. 80/Bang/2022 dated 23.03.2022. 2. We note that this M.P. is filed against order dated 23.03.2022 on 09.12.2022. As the present M.P. is filed beyond six months Page 2 M.P. No. 113/Bang/2023 (in ITA No. 80/Bang/2022) period, and that the Tribunal did not have the power as per section 254(2), the same is dismissed in limine. In the result, the present M.P filed by revenue stands dismissed. Order pronounced in the open court on 16 th June, 2023. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 16 th June, 2023. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore