Best & Crompton Engg Ltd., CHENNAI V. ACIT, CHENNAI

MA 211/CHNY/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5830 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 16-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SUBRAMANIAN
• Keywords: Period of limitation

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P. NO.211/CHNY/2019 ( IN ./I.T.A. NO.953/CHNY/ 2014) ! ' / ASSESSMENT YEAR : 2009-2010. BEST & CROMPTON ENGG. LTD, 28, INDUSTRIAL ESTATE, AMBATTUR, CHENNAI 600 098. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY RANGE I(3) CHENNAI. [PAN AAACB 2753N] (PETITIONER ) ( /RESPONDENT) PETITIONER BY : SHRI. S. SUBRAMANIAN, C.A. RESPONDENT BY : MS. R. ANITHA, IRS, JCIT. # $ % & /DATE OF HEARING : 20-09-2019 '('! % & /DATE OF PRONOUNCEMENT : 14-10-2019 / O R D E R PER INTURI RAMA RAO , ACCOUNTANT MEMBER: THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE NAMELY M/S. BEST & CROMPTON ENGG. LTD SEEKING RECALL OF THE EX-PARTE ORDER PASSED BY THIS TRIBUNAL ON 23.0 1.2019 IN ITA NO.953/CHNY/2014 FOR THE ASSESSMENT YEAR 2009-2010. 2. WE FIND THAT THE IMPUGNED ORDER WAS PASSED BY THE T RIBUNAL ON 23.01.2019 AND THE PROVISIONS OF SUB SECTION (2) OF SEC. 254 OF THE MP NO.211/CHNY/2019 :- 2 -: INCOME ACT TAX, 1961 PROVIDES THAT AN ORDER PASS ED BY TRIBUNAL U/S.254(1) OF THE ACT CAN BE RECTIFIED ONLY WHEN AN PETITION FOR RECTIFICATION OF THE TRIBUNAL ORDER IS FILED WITH IN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER IS PASSED. IN THE PRESENT CASE, THE IMPUGNED ORDER WAS PASSED BY THE TRIBUNAL ON 23 .01.2019. THEREFORE THE ASSESSEE SHOULD HAVE FILED THE PETIT ION ON OR BEFORE 31.07.2019, WHEREAS IN THE PRESENT CASE, THE MISC ELLANEOUS PETITION WAS FILED ON 16.08.2019, WHICH IS CLEARLY BARRED B Y PERIOD OF LIMITATION. THE PROVISIONS OF INCOME TAX ACT DOES NOT EMPOWER THE TRIBUNAL TO CONDONE THE DELAY. UNLESS AND OTHERWI SE STATUTE PROVIDES EMPOWERING APPELLATE AUTHORITY, THE DELAY CANNOT BE CONDONED. IN THE CIRCUMSTANCES, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 14TH DAY OF OCTOBER, 2019, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER )$ / CHENNAI * / DATED: 14TH OCTOBER, 2019. KV +, %,- &./,0/'& / COPY TO: , 1 . 1 / APPELLANT 3. , # 2&,34 / CIT(A) 5. /56 ,- & 7 / DR 2. -8 1 / RESPONDENT 4. , # 2& / CIT 6. 69,:$ / GF