Sri Padarthi Venkata Siva Ramakrishna Rao, Guntur V. The DCIT, Circle-1(1), Guntur

MA 18/VIZ/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6346 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONAWAL
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN , HONBLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY , HONBLE JUDICIAL MEMBER M A NO. 18 / VIZ /201 6 (ARISING OUT OF ITA NO. 75/VIZ/2011) (ASST. YEAR : 2007 - 08) PADARTHI VENKATA SIVA RAMA KRISHNA RAO, 4 - 16 - 26/6, BANDLAMUDI COMPLEX, AMARAVATHI ROAD, GUNTUR. VS. DCIT, CIRCLE - 1(1), GUNTUR. PAN NO. AABHP 9986 K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL CIT DR DATE OF HEARING : 23 / 0 3 /201 8 . DATE OF PRONOUNCEMENT : 23 / 03 /201 8 . O R D E R PER B.R. BASKARAN , ACCOUNTANT MEMBER THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPLICATION SEEKING RECALL OF THE ORDER DATED 03 - 08 - 2011 PASSED BY THE TRIBUNAL IN HIS HANDS EX - PARTE, I.E., WITHOUT PRESENCE OF THE ASSESSEE. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HENCE WE PROCEED TO DISPOSE OF THE APPEAL, EX - PARTE , I.E., WITHOUT PRESENCE OF THE ASSESSEE. 2 M A NO. 18/VIZ/2016 ( PADARTHI VENKATA SIVA RAMA KRISHNA RAO ) 3. WE HEARD LD D.R AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESSEE HAS PRESENTED THIS MISCELLANEOUS APPLICATION WITH THE TRIBUNAL ON 12 - 07 - 2016 AND THE SAME WAS REGISTERED BY THE REGISTRY ON 12 - 08 - 2016. WE NO TICE THAT THE TRIBUNAL HAS EARLIER PASSED THE ORDER ON 03 - 08 - 2011. THE ORDER OF THE TRIBUNAL WAS DESPATCHED TO THE ASSESSEE BY REGISTERED POST ON 25 - 08 - 2011 AND IT SHOULD HAVE BEEN RECEIVED BY THE ASSESSEE LATEST BY 31 - 08 - 2011. 4 . AS PER THE PROVISIONS OF SEC. 254(2) OF THE ACT ( BEFORE IT IS AMENDED BY FINANCE ACT, 2016 W.E.F. 01 - 06 - 2016) PROVIDED THAT THE ORDER U/S 254(2) OF THE ACT MAY BE PASSED WITHIN FOUR YEAR FROM THE DATE OF THE ORDER. THE HONBLE SUPREME COURT IN THE CASE OF MADAN LAL VS. STATE OF U.P. ( 1975 AIR 2085) HAS HELD THAT THE PERIOD OF LIMITATION SHALL COMMENCE FROM DATE OF RECEIPT OF ORDER. 5 . IN THE INSTANT CASE, THE ORDER OF THE TRIBUNAL HAS BEEN DESPATCHED TO THE ASSESSEE BY REGISTERED POST ON 25. 08.2011 AND THE ACKNOWLEDGEMENT EVIDENCING DELIVERY HAS ALSO BEEN RECEIVED BACK. HENCE THE ORDER MUST HAVE BEEN RECEIVED BY THE ASSESSEE LATEST BY 31 - 08 - 2011. HENCE THE LATEST TIME LIMIT AVAILABLE FOR FILING MISCELLANEOUS APPLICATION U/S 254(2) OF THE ACT IS 31.08.2015. HOWEVER, IT CAN BE NOTICED THAT THE ASSESSEE HAS 3 M A NO. 18/VIZ/2016 ( PADARTHI VENKATA SIVA RAMA KRISHNA RAO ) FILED THIS MISCELLANEOUS APPLICATION ONLY ON 12.07.2016, WHICH IS BEYOND FOUR YEARS FROM THE DATE OF RECEIPT OF ORDER BY THE ASSESSEE. 6 . IN VIEW OF THE RESTRICTION PLACED UPON THE TRI BUNAL U/S 254(2) OF THE ACT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE CANNOT BE ADJUDICATED BY THE TRIBUNAL, AS THE SAME IS BARRED BY LIMITATION. UNDER THESE SET OF FACTS, WE HAVE NO OTHER OPTION, BUT TO DISMISS THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE. 7 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 23 RD DAY OF MARCH , 201 8 . SD/ - SD/ - ( DUVVURU R.L. REDDY ) ( B.R. BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23 RD MARCH , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE - PADARTHI VENKATA SIVA RAMA KRISHNA RAO, 4 - 16 - 26/6, BANDLAMUDI COMPLEX, AMARAVATHI ROAD, GUNTUR. 2. THE REVENUE DCIT, CIRCLE - 1(1), GUNTUR . 3. THE CIT, GUNTUR. 4. CIT(A), GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM .