M/s.Vijaya Hospitality and Resorts Ltd, Ernakulam V. The ADCIT(TDS), Cochin

MA 15/COCH/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5740 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM MA NO. 12 /COCH/201 8 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 94 /COCH/201 5 ) MA NO. 13 /COCH/201 8 : ASST.YEAR 2009 - 2010 (ARISING OUT OF ITA NO.95/COCH/2015) MA NO. 14 /COCH/201 8 : ASST.YEAR 2010 - 2011 (ARISING OUT OF ITA NO.96/COCH/2015) MA NO. 15 /COCH/201 8 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO.97/COCH/2015) M/S.VIJAYA HOSPITALITY & RESORTS PVT. LTD. 37/991, 1 ST FLOOR, EMMY SQUARE, SA ROAD, ELAMKULAM ERNAKULAM 682 020. PAN : CHNV00374D . VS. THE ADDL.COMMISSIONER OF INCOME - TAX (TDS) KOCHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. RAJKUMAR, ADVOCATE RESPONDENT BY : SRI. A.DHANARAJ, SR.DR DATE OF HEARING : 02 .0 3 .2018 DATE OF PRONOUNCEMENT : 02 . 0 3 .2018. O R D E R PER GEORGE GEORGE K, JM TH E S E MISCELLANEOUS APPLICATION S AT THE INSTANCE OF THE ASSESSEE IS SEEKING TO RECALL AN EX PARTE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 19.11.2015 IN ITA NOS.94/COCH/2015 TO 97/COCH/2015. M A NO S . 12 - 15 / COCH /201 8 M/S.VIJAYA HOSPITALITY & RESORTS PVT.LTD . 2 2. AT THE VERY OUTSET, WE NOTICE THAT THESE MAS ARE FILED ONLY ON 20.12.2017, THAT IS MUCH BEYOND THE TIME LIMIT MENTIONED U/S 254(2) OF THE I.T.ACT (WITH EFFECT FROM 01.06.2016, MA IS TO BE FILED WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED). SINCE THERE IS NO PROVISION IN THE I.T.ACT FOR CONDONATION OF DELAY IN FILING A RECTIFICATION APPLICATION U/S 254(2) OF THE I.T.ACT, WE DISMISS THESE MAS AS TIME BARRED. IT IS ORDERED AC CORDINGLY. 3. IN THE RESULT, THE MAS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 02 ND DAY OF MARCH , 2018 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 02 ND MARCH , 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT(A) - III , KOCHI. 4. THE CIT (TDS) , KOCHI . 5. DR, ITAT, COCHIN 6. GUARD FILE.