The Deputy Commissioner Of Income Tax, CPC, Bangalore V. MAF Clothing Private Limited, Bangalore

MA 121/BANG/2023

AI Insights

The case involves a miscellaneous petition (M.P. No. 121/Bang/2023) filed by the Deputy Commissioner of Income Tax, CPC, Bangalore against M/s. MAF Clothing Pvt. Ltd. The petition sought rectification of an earlier Tribunal order (ITA No. 563/Bang/2021) dated 15.12.2021. However, the M.P. was filed on 30.01.2023, beyond the six-month period allowed for such filings under section 254(2) of the Income-tax Act, 1961. The Tribunal, acknowledging the delay, dismissed the petition without further consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124396 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-06-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 29-01-2023
• 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 ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 121/Bang/2023 (in ITA No. 563/Bang/2021) Assessment Year : 2018-19 The Deputy Commissioner of Income Tax, CPC, Bangalore. Vs. M/s. MAF Clothing Pvt. Ltd., 35/3/2, Adakamaranahalli Makali Post, 21 st km of Tumkur Road, Bangalore – 562 123. PAN: AAFCM8114M APPELLANT RESPONDENT Assessee by : Shri Suresh Muthukrishnan, CA Revenue by : Smt. Supriya Rao, 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. 563/Bang/2021 dated 15.12.2021. 2. We note that this M.P. is filed against order dated 15.12.2021 on 30.01.2023. As the present M.P. is filed beyond six months Page 2 M.P. No. 121/Bang/2023 (in ITA No. 563/Bang/2021) 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