INCOME TAX OFFICER, Bangalore V. Radius Engineering Solutions Private Limited, Bangalore

MA 190/BANG/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0491 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 27-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHAV DESHMUKH
• Section: 254(2)

Judgement Text

MP No.190/Bang/2023 M/s. Radius Engineering Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MP No.190/Bang/2023 (Arising out of ITA No.45/Bang/2022 Assessment Year: 2019-20 ITO Ward-5(1)(1) Bangalore Vs. M/s. Radius Engineering Solutions Pvt. Ltd. No.21, 17th Cros, Doddanna Industrial Estate Vishwaneedam Post Bangalore 560 091 PAN NO : AADCR4611E APPELLANT RESPONDENT Appellant by : Shri Madhav Deshmukh, D.R. Respondent by : NONE Date of Hearing : 27.10.2023 Date of Pronouncement : 27.10.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This miscellaneous petition by revenue seeking the correction of order of the Tribunal dated 10.3.2022. 2. In this case, order has been received by the department on 4.3.2022. The department filed miscellaneous petition on 28.7.2023. As per section 254(2) of the Income-tax Act,1961 ['the Act' for short], the time limit to file MA before this Tribunal is 6 months from the end of the month of the date of receipt of the order of the Tribunal i.e. time limit is 31st Oct’2022. Being so, the department ought to have filed the MA on or before 31.10.2022. Hence, MA filed by the department is dismissed being time barred. MP No.190/Bang/2023 M/s. Radius Engineering Solutions Pvt. Ltd., Bangalore Page 2 of 2 3. In the result, the miscellaneous petition filed by the revenue is dismissed. Order pronounced in the open court on 27th Oct, 2023 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 27th Oct, 2023. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.