DCIT CORPORATE CIRCLE 2 (1), CHENNAI V. M/S GLOBAL ANALYTICAL INDIA PVT LTD, CHENNAI

MA 221/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4951 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER '' / M.P. NO.221/CHNY/2019 (IN I.T.A. NO.1439/CHNY/2018) ( )( / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI - 600 034. V. M/S GLOBAL ANALYTIC INDIA PVT. LTD., 101-A, PACIFICA TECH PARK, NO.3, OLD MAHABALIPURAM ROAD, NAVALLUR, CHENNAI 603 103. PAN : AACCC 2969 F (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : MS. R. ANITHA, JCIT +-,. 0 1 / RESPONDENT BY : NONE 2 0 3% / DATE OF HEARING : 08.11.2019 45) 0 3% / DATE OF PRONOUNCEMENT : 08.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION UNDER SECTION 254(2) OF THE INCOME-TAX ACT, 1961 (IN SHOR T 'THE ACT') AFTER EXPIRY OF SIX MONTHS FROM THE DATE OF THE ORDER. 2. IT IS NOT IN DISPUTE THAT THE ORDER WAS PRONOUNC ED ON 16.01.2019. THE MISCELLANEOUS PETITION WAS FILED ON 20.08.2019, WHICH IS BEYOND THE 2 M.P. NO.221/CHNY/19 PERIOD OF SIX MONTHS PROVIDED FOR FILING OF MISCELL ANEOUS PETITION UNDER SECTION 254(2) OF THE ACT. THERE IS NO ENABLING PR OVISION IN THE INCOME- TAX ACT TO CONDONE THE DELAY IN FILING THE MISCELLA NEOUS PETITION. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS NOT MAINTAINABLE. 3. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANE SAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 8 TH NOVEMBER, 2019. KRI. 0 +38' 9')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 :3 () /CIT(A) 4. 2 :3 /CIT 5. '; +3 /DR 6. <( = /GF.