Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore, Bangalore V. Heritage Grape Winery Private Limited, Bangalore

MA 210/BANG/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0212 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 02-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN S.
• Section: 254(2)

Judgement Text

MP No.210/Bang/2023 Heritage Grape Winery Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No.210/Bang/2023 (Arising out of ITA No.514/Bang/2022) Assessment Year: 2017-18 Deputy Commissioner of Income-tax Central Circle-1(3) Bengaluru Vs. Heritage Grape Winery Pvt. Ltd. No.18, Manish Mansion 2 nd Floor, 3 rd Main, NR Colony Bangalore 560 019 PAN NO : AABCH4403N APPELLANT RESPONDENT Appellant by : Shri Subramanian S., D.R. Respondent by : Shri Guruswamy H., A.R. Date of Hearing : 03.11.2023 Date of Pronouncement : 03.11.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This miscellaneous application by revenue seeking rectification of order of the Tribunal in ITA No.514/Bang/2022 dated 12.1.2023. 2. It is brought to our notice that the Tribunal order cited (supra) has been served on department on 21.2.2023. The miscellaneous application has been filed by the department on 3.10.2023. As per section 254(2) of the Income-tax Act,1961 ['the Act' for short], the parties are required to file MA within 6 months from the end of the month in which order was passed by the Tribunal. Since in this case, the department received the order on 21.2.2023 and the miscellaneous application has been filed on 3.10.2023, which is beyond 6 months from the end of the month in which the order was received by the department, which is time barred. Accordingly, the MP No.210/Bang/2023 Heritage Grape Winery Pvt. Ltd., Bangalore Page 2 of 2 miscellaneous application filed by the department is dismissed in limine as time barred. 3. In the result, the miscellaneous application filed by the revenue is dismissed. Order pronounced in the open court on 3 rd Nov, 2023 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 3 rd Nov, 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. \