Motonic India Automotive Private Limited In Liquidation), Bangalore V. DCIT, CHENNAI

MA 130/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7045 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 01-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVA SAN J

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . , ! '#$ % & ! ' BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P.NO.130/CHNY./2018 I.T.A.NO.801/CHNY/2017 ASSESSMENT YEAR :2012-13 M/S.MOTONIC INDIA AUTOMOTIVE PVT. LTD .,(IN LIQUIDATION), NO.404/2, 7 TH MAIN,9 TH CROSS, 2 ND BLOCK,JAYANAGAR, BENGALURU-560 011. VS. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-4(1), CHENNAI. [PAN AAFCM 3603 F ] ( %( / APPELLANT) ( )*%( /RESPONDENT) / APPELLANT BY : MR.VIKRAM VIJAYARAGHAVAN, ADVOCATE /RESPONDENT BY : MR.AR.V.SREENIVASAN,JCIT,DR / DATE OF HEARING : 10 - 0 8 - 201 8 / DATE OF PRONOUNCEMENT : 10 - 0 8 - 201 8 + / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.801/MDS./2017 D ATED 17.11.2017 FOR THE ASSESSMENT YEAR 2012-13. 2. MR.VIKRAM VIJAYARAGHAVAN REPRESENTED ON BEHALF OF THE ASSESSEE, AND MR.AR.V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE. 3. THE ASSESSEE HAS PRESENTED THE MISCELLANEOUS PET ITION BEFORE THE TRIBUNAL ON 01.06.2018, WHICH WERE FOUND TO BE DEFECTIVE M.P NO.130/CHNY/2018 :- 2 -: AND NOTICE FOR HEARING HAS BEEN ISSUED TO THE ASSES SEE ON 07.06.2018 WHEREIN THE DEFECT THAT CHALLAN HAS NOT BEEN ATTACH ED IS NOT MENTIONED. THE SAID DEFECT HAS NOT BEEN RECTIFIED T ILL DATE. FURTHER, THE ORDER OF TRIBUNAL IS DATED 17.11.2017 AND THE MISCE LLANEOUS PETITION HAS BEEN FILED ON 01.06.2018, WHICH IS BEYOND SIX M ONTHS PERIOD PROVIDED IN PROVISIONS OF THE SECTION 254(2) OF THE ACT AND CONSEQUENTLY, THE LIMITATION IN RESPECT OF FILING O F THE MISCELLANEOUS PETITION EXPIRED ON 31.05.2018. THIS BEING SO, THE MISCELLANEOUS PETITION BEING BELATED, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE CANNOT BE ADMITTED. 4. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED ON ACCOUNT OF LIMITATION, AND ALSO ON ACC OUNT OF NON-RECTIFICATION OF DEFECTS. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 10 TH AUGUST, 2018, AT CHENNAI. SD/- SD/- ( ! '#'$ % ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( % ) (GEORGE MATHAN) & ! / JUDICIAL MEMBER &' / CHENNAI ()* / DATED: 10 TH AUGUST, 2018. K S SUNDARAM +), -./0/ / COPY TO: 1 . / APPELLANT 3. + + 12% / CIT(A) 5. /34--56 / DR 2. / RESPONDENT 4. + + 1 / CIT 6. 47$8 / GF