Income Tax Officer(TDS), Ward-1, Rajahmundry V. P.S.R. Associates, Kakinada

MA 32/VIZ/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9811 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: A ARUNA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M .A.NO. 32 /VIZ/ 201 8 (ARISING OUT OF I.T.A.NO. 13 2/VIZ/2015) ( / ASSESSMENT YEAR: 20 0 9 - 20 10 ) INCOME TAX OFFICER (TDS) WARD - 1, RAJAHMUNDRY VS. M/S P.S.R.ASSOCIATES D.NO.69 - 4 - 3/1, OPP.BOAT CLUB PETRO BUNK, PITHAPURAM ROAD KAKINADA [PAN : VPNPO0899D ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SMT. SUMAN MALIK, DR / RESPONDENT BY : SMT.A.ARUNA / DATE OF HEARING : 07 . 12. 2018 / DATE OF PRONOUNCEMENT : 07 . 12 .2018 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE ITAT VIDE I.T.A. NO.132/VIZ/2015 D ATED 2 2 . 11 .201 7 FOR THE ASSESSMENT YEAR (A.Y.) 20 09 - 10 . 2 M .A. NO . 32 /VIZ/201 8 M/S P.S.R.ASSOCIATES, KAKINADA 2. THE REVENUE HAS FILED MISCELLANEOUS APPLICATION ON 23.07.2018. IN THIS CASE, THE ORDER WAS PASSED BY THE TRIBUNAL ON 22.11.2017 AND THE TI ME LIMIT FOR FILING THE MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS ACT) IS 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 T HE MISCELLANEOUS APPLICATION I.E. SIX MONTHS EXPIRED ON 31.05.2018. THEREFORE, THERE IS DELAY OF 54 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 REFEREN CE 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 . 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. 3 M .A. NO . 32 /VIZ/201 8 M/S P.S.R.ASSOCIATES, KAKINADA 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED IN LIMINI . O RDER PRONOUNCED IN THE OPEN COURT ON 7 TH DECEMBER , 2018. S D / - S D / - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 07 . 1 2 .2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE APPELLANT INCOME TAX OFFICER (TDS) , WARD - 1, RAJAHMUNDRY 2 . / THE RESPONDENT M/S P.S.R.ASSOCIATES, D.NO.69 - 4 - 3/1, OPP.BOAT CLUB PETRO BUNK, PITHAPURAM ROAD, KAKINADA 3. THE COMMISSIONER OF INCOME TAX (TDS) , VIJAYAWADA 4 . THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM