S.S.N.Ravi, CHENNAI V. ACIT, CHENNAI

MA 273/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5664 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN ACIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . , !'# $ , BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NO.273/MDS./2017 ( ./ I.T.A.NO.933/MDS./2015 / ASSESSMENT YEAR : 2008-09 ) SHRI S.S.N.RAVI, C/O.K.G.RAGHUNATH, OLD NO.15, NEW NO.35, ELEVENTH STREET, SAIT COLONY, EGMORE,NEAR DON BOSCO SCHOOL, CHENNAI. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, SALARY CIRCLE III, CHENNAI. [PAN AFDPR 0277 C ] ( $% / APPELLANT) ( &'$% /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : MR.N.MADHAVAN,ACIT, D.R ! ' #$% / DATE OF HEARING : 12 - 0 1 - 201 8 &' #$% / DATE OF PRONOUNCEMENT : 12 - 0 1 - 201 8 ( / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSES SEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.933/MD S./2015 DATED 06.05.2016 FOR THE ASSESSMENT YEAR 2008-09. MP NO.273/MDS./2017 :- 2 -: SHRI N.MADHAVAN, ACIT REPRESENTED ON BEHALF OF THE REVEN UE AND NONE REPRESENTED ON BEHALF OF THE ASSESSEE. 2. THE LD.D.R SUBMITTED THAT THE ORDER OF TRIBUNAL IS DATED 06.05.2016. THE MISCELLANEOUS PETITION HAS BEEN FI LED ONLY ON 11.09.2017. IT WAS A SUBMISSION THAT THE TRIBUNAL UNDER THE PROVISIONS OF THE SECTION 254(2) OF THE ACT AS AMEN DED BY THE FINANCE ACT, 2016 WITH EFFECT FROM 01.06.2016 COULD NOT CONDONE THE APPEAL AND AS MISCELLANEOUS PETITION HAS BEEN FILED BEYOND THE PERIOD OF 6 MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, THE SAME WAS LIABLE TO BE DISMISS ED. 3. WE HAVE HEARD THE SUBMISSIONS OF LD. DEPARTMENT AL REPRESENTATIVE. ADMITTEDLY, THE ORDER OF TRIBUNAL I S DATED 06.05.2016 AND THE MISCELLANEOUS PETITION HAS BEEN FILED ON 11.09.2017, WHICH IS BEYOND SIX MONTHS PERIOD PROVI DED IN PROVISIONS OF THE SECTION 254(2) OF THE ACT. THIS B EING SO, THE MISCELLANEOUS PETITION BEING BELATED, THE MISCELLAN EOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. MP NO.273/MDS./2017 :- 3 -: 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY, 2018, AT CHENNAI. SD / - SD/ - ( () . +,+ ) ( ABRAHAM P GEORGE) / ACCOUNTANT MEMBER ( $ ) (GEORGE MATHAN) ) / JUDICIAL MEMBER . ' / CHENNAI / / DATED: 12 TH JANUARY, 2018. K S SUNDARAM 0 #12 3 2# / COPY TO: 1 . / APPELLANT 3. ! 4# () / CIT(A) 5. 267 #8 / DR 2. / RESPONDENT 4. ! 4# / CIT 6. 79 :' / GF