SNJ Distillers Pvt Ltd., CHENNAI V. DCIT, CHENNAI

MA 257/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1939 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 25-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SIRDHAR DORA IRS JCIT
• Assessee Lawyers: S VIDYA
• Keywords: Period of limitation

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.257/CHNY/2018 ( ./I.T.A. NO. 302/CHNY/2016) ! ' / ASSESSMENT YEAR : 2012-2013. M/S. SNJ DISTILLERS PVT. LTD, NEW NO.99, CANAL BANK ROAD, CIT NAGAR, NANDHANAM, CHENNAI 600 035. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1) CHENNAI. [PAN AALCS 9312F] (PETITIONER) ( /RESPONDENT) PETITIONER BY : MS. S. VIDYA, FCA RESPONDENT BY : MR. SIRDHAR DORA, IRS, JCIT. # $ % & /DATE OF HEARING : 30-08-2019 '('! % & /DATE OF PRONOUNCEMENT : 04-09-2019 / O R D E R PER INTURI RAMA RAO , ACCOUNTANT MEMBER: THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE NAMELY M/S. SNJ DISTILLERS PVT. LTD LTD SEEKING MODIFICATION OF CORRECTION OF ORDER AT PARA 11 OF T HE TRIBUNAL ORDER DATED 27.05.2016. 2. WE FIND THAT THE IMPUGNED ORDER WAS PASSED BY THE T RIBUNAL ON 27.05.2016 AND THE PROVISIONS OF SUB SECTION (2) OF SEC. 254 OF THE MP NO. 257/18 :- 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 27 .05.2016. THEREFORE THE ASSESSEE SHOULD HAVE FILED THE PETIT ION ON OR BEFORE 30.11.2016, WHEREAS IN THE PRESENT CASE, THE MISC ELLANEOUS PETITION WAS FILED ON 25.10.2018, 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 4TH DAY OF SEPTEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER )$ / CHENNAI * / DATED:4 TH SEPTEMBER, 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