S.S.N.Ravi, CHENNAI V. ACIT, CHENNAI

MA 137/CHNY/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3242 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-08-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Period of limitation; Time period of passing order
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 137/Chny/2018 [In I.T.A. No.933/Chny/2015] Assessment Year: 2008-09 Shri S.S.N. Ravi, C/o. Shri K.G. Raghunath, Advocate, No. 35/15, Second Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AFDPR0277C] Vs. The Assistant Commissioner of Income Tax, Salary Circle III, Chennai. (Petitioner) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri K.G. Raghunath, Advocate ŮȑथŎ की ओर से/Respondent by : Shri Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 12.08.2022 घोषणा की तारीख /Date of Pronouncement : 12.08.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to rectify the order passed by the Tribunal in assessee’s appeal in I.T.A. No. 933/Chny/2015 dated 06.05.2016 for the assessment year 2008-09. 2. By referring to the miscellaneous petition, the ld. Counsel for the assessee has submitted that the provisions of section 254(2) of the Income Tax Act, 1961 [“Act” in short] provides for a period of 4 years from the date of the order for preferring a miscellaneous petition seeking a M.P. No.137/Chny/18 2 rectification order by the ITAT and the said period was amended to six months from the date of order only with effect from 01.06.2016. It was further submission that in the instant case of the assessee, as the impugned order was passed on 06.05.2016 and as the said date is before the date of amendment of the provisions of section 254(2) of the Act, the miscellaneous application of the assessee seeking rectification of the order in ITA No. 933/Mds/2016 is well within the limitation period of 4 years from the date of order and the ld. Counsel for the assessee prayed for recalling/rectifying the appeal order dated 06.05.2016 for fresh adjudication by affording an opportunity of being heard to the assessee. 3. On the other hand, by filing the chronological event of filing various miscellaneous petitions filed by the petitioner, the ld. DR has submitted that against the appeal order dated 06.05.2016, after considering both the sides, vide order in M.P. No. 273/Mds/2017 dated 12.01.2018, the belated miscellaneous petition seeking rectification filed by the petitioner was dismissed and again filing another miscellaneous petition cannot be entertained and liable to be dismissed. 4. We have heard the contentions of both the parties. Against the appeal order in I.T.A. No. 933/Mds/2015 dated 06.05.2016, the assessee filed miscellaneous petition for rectification of the appeal order and the M.P. No.137/Chny/18 3 same was disposed off by order in M.P. No. 272/Mds/2016 dated 18.11.2016 dismissing the MP for non-appearance. The assessee filed another MP No. 111/Mds/2017, which was again disposed off by the ITAT vide order dated 07.06.2017 after hearing both the parties on which the Tribunal has observed that the Tribunal has no power to entertain a subsequent MP. 5. Thereafter, the assessee filed another MP No. 273/Mds/2017 seeking rectification of appeal order in I.T.A. No. 933/Mds/2015 dated 06.05.2016, which was disposed off by the ITAT vide order dated 12.01.2018 dismissing the same on the grounds of delay in filing the MP by observing as under: “2. The ld. D.R submitted that the Order of Tribunal is dated 06.05.2016. The Miscellaneous Petition has been filed only on 11.09.2017. It was a submission that the Tribunal under the provisions of the section 254(2) of the Act as amended by the Finance Act, 2016 with effect from 01.06.2016 could not condone the appeal and as Miscellaneous Petition has been filed beyond the period of 6 months from the end of the month in which the order was passed, the same was liable to be dismissed. 3. We have heard the submissions of ld. Departmental Representative. Admittedly, the Order of Tribunal is dated 06.05.2016 and the Miscellaneous Petition has been filed on 11.09.2017, which is beyond six months period provided in provisions of the section 254(2) of the Act. This being so, the Miscellaneous Petition being belated, the Miscellaneous Petition filed by the assessee stands dismissed. 4. In the result, the Miscellaneous Petition filed by the assessee stands dismissed.” 6. Since the assessee has already preferred miscellaneous petition seeking rectification of appeal order dated 06.05.2016, which was M.P. No.137/Chny/18 4 dismissed vide order dated 12.01.2018, filing another miscellaneous petition seeking rectification of same appeal order is not maintainable and liable to be dismissed. Accordingly, the miscellaneous petition filed by the assessee is dismissed. 7. In the result, the miscellaneous petition filed by the assessee is dismissed. Order pronounced on in the open Court on 12 th August, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 12.08.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.