R.Revathy, CHENNAI V. DCIT, CHENNAI

MA 390/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0979 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 17-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: G REDDI PRAKASH
• Keywords: Period of limitation; Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.390/CHNY/2017 (IN I.T.A. NO.1450/MDS/2016) & '& / ASSESSMENT YEAR : 2012-13 SMT. R. REVATHY, NO.14, RAMANATHAN STREET, T. NAGAR, CHENNAI - 600 017. PAN : AAAPR 5272 R V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI - 600 034. ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI G. REDDI PRAKASH, CA )+*, . / / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT 0 . 1# / DATE OF HEARING : 07.09.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 07.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER O F THIS TRIBUNAL DATED 23.11.2016. 2 M.P. NO.390/CHNY/17 2. WHEN THE MISCELLANEOUS PETITION WAS TAKEN UP FOR HEARING, SHRI B. SAGADEVAN, THE LD. DEPARTMENTAL REPRESENTAT IVE, SUBMITTED THAT THE ASSESSEE FILED THE MISCELLANEOUS PETITION ON 17.08.2017 AND THE ORDER OF THIS TRIBUNAL IS DATED 23.11.2016. ACCORDING TO THE LD. D.R., THE PARLIAMENT AMENDED SECTION 254(2) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') PROVIDING LIMITATION TO FILE MISCELLANEOUS PETITION WITHIN A PERIOD OF SIX MONTHS FROM THE DAT E OF ORDER. SINCE THE APPLICATION FILED BY THE ASSESSEE IS BEYOND THE PERIOD OF LIMITATION, I.E. BEYOND THE PERIOD OF SIX MONTHS, A CCORDING TO THE LD. D.R., THE MISCELLANEOUS PETITION FILED BY THE ASSES SEE IS NOT MAINTAINABLE. 3. WE HEARD SHRI G. REDDI PRAKASH, THE LD. REPRESEN TATIVE FOR THE ASSESSEE ALSO. ADMITTEDLY, THE MISCELLANEOUS P ETITION WAS FILED BEYOND THE PERIOD OF SIX MONTHS. THERE IS NO PROVI SION FOR CONDONATION OF DELAY IN FILING THE PETITION, THEREF ORE, THE BELATED PETITION FILED BY THE ASSESSEE BEYOND THE PERIOD OF SIX MONTHS CANNOT BE ENTERTAINED. HENCE, THE SAME IS DISMISSE D. 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS DISMISSED. 3 M.P. NO.390/CHNY/17 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 7 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 7 TH SEPTEMBER, 2018. KRI. . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.