The ITO-Ward-1(3)(5), Ahmedabad V. M/s. State Bank of India Sup-Officials Co-Op. Credit Society Ltd., Ahmedabad

MA 201/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9001 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P PATHAK
• Assessee Lawyers: M K PATEL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.201/AHD/2018 (IN ITA NO. 1659/AHD/2016) (ASSESSMENT YEAR : 2012-13) THE INCOME TAX OFFICER, WARD 1(3)(5), AHMEDABAD. VS. M/S. STATE BANK OF INDIA SUPERVISING CO-OP CREDIT SOCIETY LTD., 4 TH FLOOR, SBI BUILDING, LAL DARWAJA, BHADRA, AHMEDABAD 380 001. [PAN NO. AACAS 3596 E] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI O. P. PATHAK, SR. D.R. RESPONDENT BY : SHRI M. K. PATEL, A.R. DATE OF HEARING 05.04.2019 DATE OF PRONOUNCEMENT 01.07.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE REVENUE AGAINST THE ORDER OF THE ITAT IN ITA NO.1659/AHD/2016 DATED 12. 09.2017. 2. AT THE TIME OF HEARING OF THE MISC. APPLICATION FILED BY THE REVENUE, IT WAS NOTICED THAT THE ORDER OF THE ITAT WAS SERVED ON TH E REVENUE ON 12.09.2017. THE MISC. APPLICATION UNDER SECTION 254(2) HOWEVER HAS BEEN M OVED ON 10.07.2018. THE MISC. APPLICATION IS THUS TIME BARRED BY 92 DAYS. 3. IN SUCH SITUATION WHERE THE MISC. APPLICATION HA S BEEN FILED BEYOND THE TIME PERIOD OF 6 MONTHS FROM THE DATE OF SERVICE OF ORDE R AS PROVIDED U/S 254(2) OF THE ACT. WE ARE NOT IN A POSITION TO ENTERTAIN SUCH BELATED APPLICATION. THERE IS NO PROVISION FOR - 2 - MA N O.201/AHD/2018(IN ITA NO.1659/A/16) THE ITO VS. M/S. STATE BANK OF INDIA ASST.YEAR 2012-13 CONDONATION OF DELAY FOR FILING OF SUCH APPLICATION AND HENCE THE MISC. APPLICATION FILED BELATEDLY IS NOT MAINTAINABLE AT THE THRESHOLD. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE RE VENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01/07/2019 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 01/07/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD