Assistant Commissioner Of Income Tax, CPC, Bengaluru V. The Millennium Enterprises, Bengaluru

MA 162/BANG/2023

AI Insights

The case involves a miscellaneous petition (M.P. No. 162/Bang/2023) filed by the Assistant Director of Income Tax, Central Processing Centre, Bengaluru, against M/s. Millennium Enterprises. The petition sought rectification of an earlier Tribunal order (ITA No. 592/Bang/2021) dated 09.12.2021. However, the M.P. was filed on 16.06.2023, beyond the six-month period allowed for such filings under section 254(2) of the Income-tax Act, 1961. The Tribunal, led by Smt. Beena Pillai, dismissed the petition in limine, stating that it lacked the authority to consider the delayed application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124209 (ITAT-BANGALORE)
• Duration Of Justice: 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-06-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 15-06-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC – ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 162/Bang/2023 (in ITA No. 592/Bang/2021) Assessment Year : 2019-20 The Assistant Director of Income Tax, Central Processing Centre, Bengaluru. Vs. M/s. Millennium Enterprises, No. 27, Mathru Shree Nilaya, 1 st Floor, 6 th Cross, Balaji Layout, Vajarahalli, Thalagattapur, Bengaluru – 560 062. PAN: AALFT2849P APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Ganesh R Ghale, Advocate – Standing Counsel for Revenue Date of Hearing : 23-06-2023 Date of Pronouncement : 23-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition 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 No. 592/Bang/2021 dated 09.12.2021. 2. We note that this M.P. is filed against order dated 09.12.2021 on 16.06.2023. As the present M.P. is filed beyond six months Page 2 of 2 M.P. No. 162/Bang/2023 (in ITA No. 592/Bang/2021) period, and that the Tribunal did not have the power as per section 254(2), the same is dismissed in limine. In the result, the M.P. filed by revenue stands dismissed. Order pronounced in the open court on 23 rd June, 2023. Sd/- (BEENA PILLAI) 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