Sri. Krishna Prasad Padmanabhan, Bangalore V. Pr. CIT - 2, Bangalore

MA 254/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6170 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 14-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAMRAJU
• Section: 6; 2

Judgement Text

MP.254/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISC. PETITION NO.254/BANG/2017 (IN I.T.A. NO.1140/BANG/2016) (ASSESSMENT YEAR : 2011-12) SHRI. KRISHNA PRASAD PADMANABHAN, NO.1301, 6 TH CROSS, 1 ST STAGE, 2 ND PHASE, CHANDRALAYOUT, BENGALURU 560 040 .. APPLI CANT PAN : AEVPP3920M V. PRINCIPAL COMMISSIONER OF INCOME-TAX -2, KORAMANGALA, BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. RAMRAJU, ADVOCATE REVENUE BY : SMT. PADMAMEENAKSHI, JCIT HEARD ON : 02.03.2018 PRONOUNCED ON : 02.03.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE, SEEKING RECALL OF TRIBUNAL ORDER DT.25.04.2017, FOR AY 2011 -12, WHEREIN THE APPEAL WERE DISMISSED FOR NON-PROSECUTION. MP.254/BANG/2017 PAGE - 2 02. AT THE OUT SET, WE FIND THAT THE MP IS FILED BE YOND THE TIME LIMIT. AS PER SECTION 254 OF THE INCOME-TAX ACT, S TATUTORY PERIOD FOR FILING THE RECTIFICATION APPLICATION IS SIX MON THS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. IN THIS C ASE, THE ORDER WAS PASSED ON 25.04.2017. IN THIS CASE, THE ORDER WAS PASSED ON 25.04.2017 WHILE THE MISCELLANEOUS PETITION WAS FIL ED ON 13.12.2017. THUS THE MISCELLANEOUS PETITION WAS RE QUIRED TO BE FILED BEFORE 30.10.2017. AS THE MISCELLANEOUS PETI TION WAS FILED BEYOND THE PERIOD OF STATUTORY LIMIT, THEREFORE, TH E MP IS TIME BARRED. ACCORDINGLY THE SAME IS DISMISSED. 03. IN THE RESULT, MISCELLANEOUS PETITION IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.2018. (JASON P BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 02.03.2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE