Vijayanagaram Srinivasarao, Vijayawada V. THE ITO, WARD - 2(3), Vijayawada

MA 27/VIZ/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3914 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M A NO. 27 / VIZ /201 8 (ARISING OUT OF ITA NO. 137/VIZ/2017) (ASST. YEAR : 20 1 0 - 1 1 ) J CIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM. V S. P. SUBBA RAJU, PLOT NO. A - 20, 50 - 104 - 2, TPT COLONY, SEETHAMMADHARA, VISAKHAPATNAM. PAN NO. AILPP 0401 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY FC A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 07 / 1 2 /201 8 . DATE OF PRONOUNCEMENT : 20 / 1 2 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS MISC. APPLICATION IS FILED BY THE REVENUE FOR SEEKING RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 137/VIZ/2017, DATED 23/10/2017 . 2. THIS MISC. APPLICATION IS FILED BY THE REVENUE ON 15/05/2018. IN THIS CASE, THE ORDER WAS PASSED BY THE TRIBUNAL ON 2 3 .1 0 .2017 AND THE TIME LIMIT FOR FILING THE MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS ACT) IS 2 M A NO. 27/VIZ/2018 ( P. SUBBA RAJU ) WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED BY THE TRIBUNAL. IN THIS CASE, THE TIME LIMIT FOR FILING THE MISCELLANEOUS APPLICATI ON I.E. SIX MONTHS EXPIRED ON 22 .0 4 .2018. THEREFORE, THERE IS DELAY OF 16 DAYS IN FILING THE MISCELLANEOUS APPLICATION. AS PER PROVISIONS OF THE 254(2) OF THE ACT, THERE IS NO PROVISION FOR CONDONATION OF DELAY. FOR READY REFERENCE WE EXTRACT THE RELEVANT PART OF SECTION 254(2) WHICH READS AS UNDER: 2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN [SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED], WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE [ASSESSING] OFFICER. 3 . THE REVENUE DID NOT PLACE ANY DECISION OF HIGHER COURTS SUPPORTING THE CONDONATION OF DELAY. THEREFORE, WE ARE UNABLE TO ENTERTAIN THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE AND THE SAME IS DISMISSED IN LIMINI. 4 . IN THE RESULT, MISC. APPLICATI ON FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 20 TH DAY OF DEC . , 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH DEC. , 201 8 . 3 M A NO. 27/VIZ/2018 ( P. SUBBA RAJU ) VR/ - COPY TO: 1. THE ASSESSEE P. SUBBA RAJU, PLOT NO. A - 20, 50 - 104 - 2, TPT COLONY, SEETHAMMADHARA, VISAKHAPATNAM. 2. THE REVENUE - ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM. 3. THE PCIT (CENTRAL), VISAKHAPATNAM. 4. THE CIT(A) - 3, VISAKHAPATNAM. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.