ITO, Keonjhar Ward, Keonjhar V. Metro Project, Keonjhar

MA 23/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4007 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.23/CTK/2020 (Arising out of IT A No.227/CT K/2016) (नििाारण वषा / AY. :2009-2010) ITO, Keonjhar Ward, Keonjhar Vs Metro Project, Main Road, Joda Market, At/PO: Joda, Keonjhar PAN No. : AAPFM 4281 J (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR ननधााररती की ओर से /Assessee by : None स ु नवाई की तारीख / Date of Hearing : 10/06/2022 घोषणा की तारीख/Date of Pronouncement : 10/06/2022 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the revenue against the order of the Tribunal in ITA No.227/CTK/2016, dated 23.12.2019. 2. This miscellaneous application has been filed on 21.09.2020 and the order passed by the Tribunal against which this present miscellaneous application has been filed is dated 23.12.2019, which is beyond six months period prescribed under Section 254(2) of the Act. Therefore, the Tribunal does not have powers to condone the delay in respect of belated miscellaneous application. This being, so, the miscellaneous application filed by the revenue is dismissed on account of limitation. 3. In the result, miscellaneous application filed by the revenue is dismissed. MA No.23/CTK/2020 2 Order pronounced and dictated in the open court on 10/06/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 10/06/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- ITO, Keonjhar Ward, Keonjhar 2. प्रत्यथी / The Respondent- Metro Project, Main Road, Joda Market, At/PO: Joda, Keonjhar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईऱ / Guard file. सत्यावऩत प्रनत //True Copy//