ITO, Cuddalore V. Srikanth Vankineni, CHENNAI

MA 217/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8636 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANMUGA PRIYA
• Assessee Lawyers: J PRABHAKAR F

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , ! ' ! #$%,'( BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.217/CHNY/2018 IN I.T.A.NO.392/MDS/2017 THE INCOME TAX OFFICER, WARD-1, CUDDALORE VS SHRI SRIKANTH VANKINENI, NO.17, SEETHARAM NAGAR, CUDDALORE 607 001. PAN: AJFPV9315B ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : MS. SHANMUGA PRIYA, JCIT /RESPONDENT BY : SHRI J. PRABHAKAR, F.C.A /DATE OF HEARING : 14.12.2018 /DATE OF PRONOUNCEMENT : 14.12.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THE MISCELLANEOUS PETITION IS FILED BY THE REVENUE P RAYING FOR RECTIFICATION OF THE MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.392/CHNY/2017 DATED 09.02.2018. 2. AT THE OUTSET THE LD.AR SUBMITTED THAT THE MISCE LLANEOUS PETITION FILED BY THE REVENUE IS BARRED BY LIMITATION, BECAUSE THE MISCELLANEOUS PETITION IS FILED BEYOND THE PERIOD OF SIX MONTHS FROM THE E ND OF THE MONTH ON WHICH THE ORDER WAS PASSED, THEREBY VIOLATING THE P ROVISIONS OF SECTION 254(2) OF THE ACT. THE LD.DR COULD NOT CONTROVERT T O THE SUBMISSION OF THE LD.AR. 2 MP NO .217 /CHNY/ 2018 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS ON RECORD. THE ORDER OF THE TRIBUNAL IN ITA NO.392/CHNY /2017 FOR THE ASSESSMENT YEAR 2011-12 WAS PASSED ON 09.02.2018 AN D FROM THE RECORDS IT WAS OBSERVED THAT THE REVENUE HAS FILED THE MISCELLANEOUS PETITION ON 15.10.2018. THUS THE MISCELLANEOUS PETI TION FILED BY THE REVENUE IS BEYOND THE PERIOD OF SIX MONTHS FROM THE END OF THE MONTH ON WHICH THE ORDER WAS PASSED AND THEREBY BARRED BY LI MITATION AS PROVIDED U/S.254(2) OF THE ACT, W.E.F. 01.06.2016 BY THE FINA NCE ACT, 2016. THEREFORE THE MISCELLANEOUS PETITION FILED BY THE RE VENUE IS BARRED BY LIMITATION AND THEREFORE DOES NOT SURVIVE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 14 TH DECEMBER, 2018 AT CHENNAI. SD/- SD/- ( ! ' ! # $% ) (DUVVURU R.L REDDY) ' /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, !' /DATED 14 TH DECEMBER, 2018 RSR . ! %&' (' /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ) ( ) /CIT(A) 4. ) /CIT 5. '*+ %%,- /DR 6. +./ /GF.