M.Shanmugam, CHENNAI V. ITO, CHENNAI

MA 191/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6399 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 21-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA
• Assessee Lawyers: S SRIDHAR
• Keywords: Period of limitation

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . , , ! ' BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 191 / CHNY /201 7 (IN ITA NO.1832/CHNY/2015) /ASSESSMENT YEAR: 2007-08 SHRI M.SHANMUGHAM, SARVESH VILLA, PLOT B, NAVANEETHAM NAGAR, 4 TH STREET, BAGYAM NAGAR EXTN., CHENNAI-600 073. [PAN: APAPS 9832 F] VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD-1(3), CHENNAI. ( % /APPELLANT) ( &'% /RESPONDENT) % ( / APPELLANT BY : MR. S.SRIDHAR, ADV. &'% ( /RESPONDENT BY : MRS. S.VIJAYAPRABHA, JCIT ( /DATE OF HEARING : 13.04.2018 ( /DATE OF PRONOUNCEMENT : 13.04.2018 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE IN ITA NO.1832/CHNY/2015 FOR THE AY 2007-08. 2. MRS.S.VIJAYAPRABHA, JCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR. S.SRIDHAR, ADV., REPRESENTED ON BEHALF OF THE A SSESSEE. SP NO.191/CHNY/2017 (IN ITA NO.1832/CHNY/2015) :- 2 -: 3. IT IS NOTICED THAT THE DATE OF THE ORDER IS 30.0 9.2016 AND THE MISCELLANEOUS PETITION HAS BEEN FILED ON 21.06.2017 . THE SAME IS FOUND TO BE BEYOND THE PERIOD OF LIMITATION OF SIX MONTHS. CONSEQUENTLY, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DIS MISSED ON ACCOUNT OF DELAY IN FILING. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 13, 20 18 AT CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P GEORGE ) ! / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 0 /DATED: APRIL 13, 2018. TLN ( &23 4 3 /COPY TO: 1. % /APPELLANT 4. 5 /CIT 2. &'% /RESPONDENT 5. 3 & /DR 3. 5 ( ) /CIT(A) 6. /GF