Deputy Commissioner of Income Tax, Central Circle-1(3), Bangaluru V. M/s Samson's Distilleries P. Ltd., Davanagere

MA 335/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8674 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA
• Assessee Lawyers: VIKAS K SURYAVANSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 335/BANG/2018 (IN M.P. NO. 303/BANG/2017 [IN ITA NO. 552/BANG/2013]) ASSESSMENT YEAR : 20 0 7 - 08 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (3), BANGALORE. VS. M/S. SAMSONS DISTILLERIES PVT. LTD., NO. 627, ANEKONDA, DAVANGERE. PAN: AACCS7708L APPELLANT RESPONDENT APPELLANT BY : SMT. APARNA, ADVOCATE RESPONDENT BY : SHRI VIKAS K. SURYAVANSHI, ADDL. CIT (DR) DATE OF HEARING : 07 . 1 2 .2018 DATE OF PRONOUNCEMENT : 19 . 1 2 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE REVENUE ON 17.10.2018 CON TENDING THAT THERE ARE CERTAIN MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DAT ED 06.03.2018 PASSED IN M. P. NO. 303/BANG/2017.. 2. AT THE VERY OUTSET, IT WAS POINTED OUT BY THE BE NCH THAT THIS M.P. FILED BY THE REVENUE IS TIME BARRED BECAUSE AS PER THE AMENDED P ROVISIONS OF SECTION 254(2) OF IT ACT, THE M.P. CAN BE FILED WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED BY THE TRIBUNAL AND SINCE THE TRIBUNAL ORDER IN THE PRESENT CASE WAS PASSED BY THE TRIBUNA L ON 06.03.2018, THE M.P. COULD HAVE BEEN FILED BY REVENUE UP TO 30.09.2 018 BUT THE PRESENT M.P. WAS FILED BY THE REVENUE ON 17.10.2018 AND HEN CE, THE PRESENT M.P. IS TIME BARRED AND THEREFORE, NOT MAINTAINABLE. THE B ENCH ALSO POINTED OUT M.P. NO. 335/BANG/2018 (IN M.P. NO. 303/BANG/2017 [IN ITA NO. 552/BANG/2013]) PAGE 2 OF 2 THAT M. P. AGAINST M. P. IS NOT MAINTAINABLE AND FO R THIS REASON ALSO, THE PRESENT M. P. IS NOT MAINTAINABLE. IN REPLY, LEARNE D DR HAD NOTHING TO SAY. 3. IN VIEW OF ABOVE FACTS, WE HOLD THAT THIS M. P. FILED BY THE REVENUE IS NOT MAINTAINABLE. 4. IN THE RESULT, THE M.P. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 19 TH DECEMBER, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.