ACIT, Cochin V. John Augusty Poomkudy, Cochin

MA 16/COCH/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1593 (ITAT-COCHIN)
• Duration Of Justice: 11 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-11-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: P K SASIDHARAN
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM M A NO. 25 /COCH/201 8 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 559/COCH/2011 ) SRI.JOHN AUGUSTY POOMKUDY 12A LINK HEIGHTS PANAMPILLY NAGAR COCHIN 36. PAN : AFRPP0746A VS. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1(2) KOCHI. ( APPLICANT ) (RESPONDENT) M A NO. 16 /COCH/201 8 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO.559/COCH/2011) THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1(2) KOCHI. VS. SRI.JOHN AUGUSTY POOMKUDY 12A LINK HEIGHTS PANAMPILLY NAGAR COCHIN 36. ( APPLICANT ) (RESPONDENT) REVENUE BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : SRI. P.K.SASIDHARAN DATE OF HEARING : 16 .1 1 .2018 DATE OF PRONOUNCEMENT : 26 .1 1 .2018 O R D E R PER GEORGE GEORGE K., JM THESE TWO MISCELLANEOUS APPLICATIONS ARE DIRECTED AGAINST THE ITATS ORDER DATED 06.06.2014 IN ITA NO.559/COCH/2011. 2. BEFORE WE GET INTO THE MERITS OF THE ISSUE RAISED IN THE THESE MA S, IT WA S NOTICED THAT BOTH THE MA S ARE FILED BEYOND TIME LIMIT PRESCRIBED U/S 254(2) OF THE I.T.ACT. THE MA S OUGHT M A NO. 25 & 16 / COCH /201 8 . SRI.JOHN AUGUSTY POOMKUDY . 2 TO HAVE BEEN FILED ON OR BEFORE 31.12.2016 BY VIRTUE OF AMENDMENT TO SECTION 254(2) OF THE I.T.ACT WITH EFFECT FROM 01.06.2016. IN THE INSTANT CASE, THE ORDER OF THE ITAT WAS PASSED ON 06.06.2014. AT THAT POINT OF TIME U/S 254(2) , THE MA OUGHT T O HAVE BEEN FILED WITHIN FOUR YEARS FROM THE END OF THE MONTH IN WHICH THE ORDER IMPUGNED IN THE MA WA S PASSED. HOWEVER, THE SECTION U/S 254(2) OF THE I.T.ACT WAS AMENDED WITH EFFECT FROM 01.06.2016 LIMITING THE TIME LIMIT TO SIX MONTHS . THEREFORE, SUBSEQUENT TO THE AMENDMENT, THE MA S OUGHT TO HAVE BEEN FILED ON OR BEFORE DECEMBER 2016, IF THE TRIBUNAL ORDERS WERE PASSED PRIOR TO 01.06.2016 (I.E. AT LEAST WITHI N SIX MONTHS FROM THE DATE OF AMENDMENT) . IN THE INSTANT CASE MA NO.25/COCH/2018 WAS FILED BY THE ASSESSEE ONLY IN APRIL 2018 AND MA NO.16/COCH/2018 WAS FILED BY THE REVENUE ONLY ON 20.12.2017. SINCE BOTH THESE MAS ARE FILED BEYOND DECEMBER 201 6 , THEY ARE DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE AND ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 26 TH DAY OF NOVEMBER , 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 26 TH NOVEMBER , 2018 . DEVDAS* M A NO. 25 & 16 / COCH /201 8 . SRI.JOHN AUGUSTY POOMKUDY . 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT KOCHI. 4. THE CIT (A) - II , KOCHI. 5. DR, ITAT, COCHIN 6 . GUARD FILE.