Shivakumar Swamy Mariswamappa Rangappa , Bangalore V. Income Tax Officer Ward-4(2)(3), Bangalore

MA 35/BANG/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2257 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K N DHANDAPANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO. 35/BANG/2019 (IN ITA NO. 1498 / BANG/201 8 ) ASSESSMENT YEAR : 20 1 4 - 1 5 M/S. SHIVAKUMAR SWAMY MARISWAMAPPA RANGAPPA, NO. 25, 3 RD FLOOR, KARNASREE POINT ANAND NAGAR, MARATHALLI POST, OUTER RING ROAD, BANGALORE 560 037. PAN: AVKPS7926C VS. THE INCOME TAX OFFICER, WARD 4 (2) (3), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI K.N. DHANDAPANI, JCIT (DR) DATE OF HEARING : 14 . 0 6 .201 9 DATE OF PRONOUNCEMENT : 21 . 0 6 .201 9 O R D E R PER SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER; THIS M.P. IS FILED BY THE ASSESSEE CONTENDING THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 15.06.2018. 2. THE HEARING OF THIS M.P. WAS FIXED FOR THE FIRST TIME ON 31.05.2019 AND SINCE THE BENCH DID NOT FUNCTION ON THIS DATE, THE HEARING WAS ADJOURNED TO 14.06.2019. INTIMATION OF THIS ADJOURNMENT IS DISPLAYED ON NOTICE BOARD AND ALSO ON WEBSITE. INSPITE OF THIS, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING. THEREFORE, WE DECIDE THIS M.P. EXPARTE QUA THE ASSESSEE AFTER HEARIMG THE LEARNED DR OF THE REVENUE. HE SUBMITTED THAT THE M. P. IS TIME BARRED AND HENCE, SHOULD NOT BE ADMITTED. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNED DR OF THE REVENUE AND WE FIND THAT THIS M.P. WAS FILED BY THE ASSESSEE ON 09.04.2019 AND HENCE, THIS M.P. IS TIME BARRED BECAUSE AS PER AMENDED PROVISIONS OF SECTION 254(2), M.P. NO. 35/BANG/2019 (IN ITA NO. 1498/BANG/2018) PAGE 2 OF 2 THE M.P. CAN BE FILED UP TO SIX MONTH FROM THE END OF THE MONTH IN WHICH THE IMPUGNED TRIBUNAL ORDER WAS PASSED AND THEREFORE, THE M.P. COULD HAVE BEEN FILED BY THE ASSESSEE UP TO 31.12.2018 BUT THE M.P. IS FILED BY THE ASSESSEE ON 09.04.2019. MOREOVER, THE M.P. IS NOT SIGNED BY THE ASSESSEE AND IT IS SIGNED BY THE ADVOCATE FOR THE ASSESSEE AND FOR THIS REASON ALSO, THE PRESENT M.P. IS NOT MAINTAINABLE. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 21 ST JUNE, 2019. /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.