The Income-Tax officer, Ward-6(3)(2), Bangalore V. Smt. Nanjamma, Bengaluru

MA 149/BANG/2023

AI Insights

The case involves the Income-tax Officer, Ward \\u2013 6 [3][2], Bangalore as the appellant and Smt. Nanjamma as the respondent. The revenue filed miscellaneous petitions under section 254(2) of the Income-tax Act, 1961, seeking rectification of an earlier Tribunal order dated 20.04.2022 concerning the assessment years 2018-19 and 2019-20. However, these petitions were filed on 26.12.2022, beyond the six-month period allowed for filing such petitions. The Tribunal, led by Accountant Member Shri Chandra Poojari and Judicial Member Smt. Beena Pillai, dismissed the petitions without further consideration, citing lack of jurisdiction due to the expired filing period.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124502 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-06-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 25-12-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V. SRINIVAS
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. Nos. 149 & 150/Bang/2023 (in ITA Nos. 159 & 160/Bang/2022) Assessment Years : 2018-19 & 2019-20 The Income-tax Officer, Ward – 6 [3][2], Bangalore. Vs. Smt. Nanjamma, No. 34, Bhairaweshwara Nilaya, 6 th Cross, Maheshwari Temple Road, T Dasarahalli, Bangalore – 560 057. PAN: ADTPN3113B APPELLANT RESPONDENT Assessee by : Shri V. Srinivas, Advocate Revenue by : Smt. Priyadarshini Besaganni, Addl. CIT (DR) Date of Hearing : 23-06-2023 Date of Pronouncement : 23-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER These miscellaneous petitions 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 Nos. 159 & 160/Bang/2022 dated 20.04.2022. 2. We note that these M.Ps. are filed against order dated 20.04.2022 on 26.12.2022. As the present M.Ps. are filed beyond Page 2 of 2 M.P. Nos. 149 & 150/Bang/2023 (in ITA Nos. 159 & 160/Bang/2022) six months period, and that the Tribunal did not have the power as per section 254(2), the same is dismissed in limine. In the result, both the M.Ps. filed by revenue stands dismissed. Order pronounced in the open court on 23 rd June, 2023. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 23 rd 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