ITO, CHENNAI V. Nagaraja Rao Sathish, CHENNAI

MA 34/CHNY/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5856 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.34/CHNY/2019 IN I.T.A.NO.1240/CHNY/2017 (ASSESSMENT YEAR: 2012-13) THE INCOME TAX OFFICER, NON CORPORATE WARD 15(4), CHENNAI. VS SHRI NAGARAJA RAO SATHISH, NO.66/2, PADMANABHA NAGAR, 4 TH STREET, ADYAR, CHENNAI 600 020. PAN: ABCPS3749M ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI AR.V. SREENIVASAN, JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 26.04.2019 /DATE OF PRONOUNCEMENT : 26.04.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS MISCELLANEOUS PETITIONS IS FILED BY THE REVENUE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO. 1240/CHNY/2017 DATED 06.04.2018. 2. AT THE OUTSET THE LD.AR SUBMITTED BEFORE US THAT THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS BARRED BY LIMITATION AS 2 MP NO .34 /CHNY/ 2019 PER THE AMENDED SECTION 254(2) OF THE FINANCE ACT, 2016 WHICH CAME INTO EFFECT FROM 01.06.2016. IT WAS FURTHER SUBMITTED THAT IN THE CASE OF THE ASSESSEE THE DATE OF FILING OF THE MISCELLANEOUS PETITION BY THE REVENUE WAS ON 16.01.2019 AND THE ORDER OF THE TRIBUNAL WAS PASSED ON 06.04.2018 WHICH IS BEYOND THE PERIOD OF SIX MONTHS FROM THE DATE OF PASSING OF THE ORDER BY THE TRIBUNAL. WITH THE ABOVE SUBMISSION THE LD.AR PLEADED THAT THE MISCELLANEOUS PETITION FILED BY THE REVENUE MAY BE DISMISSED. THE LD.DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 3. AFTER HEARING BOTH SIDES, WE FIND MERIT IN THE SUBMISSION OF THE LD.AR. AS SUBMITTED BY THE LD.AR THE MISCELLANEOUS PETITION FILED BY THE REVENUE WAS FILED ON 16/01/2019 WHICH IS BEYOND THE PERIOD OF SIX MONTHS FROM THE DATE OF PASSING OF THE ORDER BY THE TRIBUNAL WHICH WAS ON 06/04/2018. BY VIRTUE OF FINANCE ACT, 2016 WITH EFFECT FROM 01.06.2016, ANY MISCELLANEOUS PETITION FOR RECTIFYING MISTAKE THAT IS APPARENT ON RECORD CAN BE FILED ONLY WITHIN A PERIOD OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER IS PASSED. THEREFORE, WE HEREBY DISMISS THE MISCELLANEOUS FILED BY THE REVENUE. 3 MP NO .34 /CHNY/ 2019 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 26 TH APRIL, 2019 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.