M/s. Esenes Educational & Charitable Trust, CHENNAI V. ACIT, CHENNAI

MA 410/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7040 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 22-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR CIT
• Keywords: Charitable institution

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . , , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NOS.410, 411 & 412/CHNY/2017 ./I.T.A. NOS.2243, 2244 & 2245/CHNY/2013 / ASSESSMENT YEARS : 2006-07, 2007-08 & 2008-09. ESENES EDUCATIONAL AND CHARITABLE TRUST, F-6, OLD TOWER BLOCK, 5 TH EXTENSION, NANDANAM, CHENNAI 600 035. [PAN AAATE 2719G] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III(4) CHENNAI. ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : NONE $%! ' # /RESPONDENT BY : SHRI. R. CLEMENT RAMESH KUMAR, ADDL. CIT. & ' ' () /DATE OF HEARING : 24-08-2018 *+ ' () /DATE OF PRONOUNCEMENT : 24-08-2018 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: ASSESSEE THROUGH THESE MISCELLANEOUS PETITIONS SEEK S TO RECALL AN ORDER DATED 30.12.2015 IN ITA NOS.2243, 2244 AN D 2245/MDS/2013. MP NOS.410 TO 412/2017. :- 2 -: 2. THE MISCELLANEOUS PETITIONS HAS BEEN FILED BY THE A SSESSEE ON 22.03.2017. SECTION 254(2) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) WHICH ENABLES AN ASSESSEE TO FILE A PETITI ON FOR RECTIFICATION IS REPRODUCED HEREUNDER:- (2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHI N WORDS SIX MONTHS FROM THE END OF THE MONTH IN WHIC H THE ORDER WAS PASSED, WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB-SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOT ICE BY THE ASSESSEE OR THE ASSESSING OFFICER THE TIME PERIOD ALLOWED BY THE ABOVE SUB SECTION F OR RECTIFYING ANY MISTAKE APPARENT ON RECORD IS SIX MONTHS FROM THE E ND OF THE MONTH. THE IMPUGNED ORDER WAS PASSED BY THE TRIBUNAL ON 30 .12.2015. THE ABOVE AMENDMENT SUBSTITUTING FOUR YEARS FOR SIX MON THS CAME INTO EFFECT ON 01.06.2016 BY VIRTUE OF FINANCE ACT, 2016 . EVEN IF, WE CONSIDER THE IMPUGNED ORDER TO HAVE PASSED IN THE M ONTH OF JUNE, 2016, ASSESSEE OUGHT HAVE BEEN FILED MISCELLANEOUS PETITIONS PRIOR TO 31 ST DECEMBER, 2016. THE MISCELLANEOUS PETITIONS ARE T HEREFORE FILED MUCH BEYOND THE TIME ALLOWED UNDER STATUTE. THAT AP ART, ASSESSEE HAS FAILED TO RECTIFY THE DEFECTS IN THE PETITION POINT ED OUT BY THE REGISTRY. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. MP NOS.410 TO 412/2017. :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY THE 24TH DAY OF AUGUST, 2018, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) / JUDICIAL MEMBER ( . '#'$ ) (ABRAHAM P. GEORGE) % & / ACCOUNTANT MEMBER - ' / CHENNAI . / DATED:24 TH AUGUST, 2018. KV / ' $(0 1 2 1 ( / COPY TO: 1 . ! / APPELLANT 3. & 3( ( ) / CIT(A) 5. 167 $(8 / DR 2. $%! / RESPONDENT 4. & 3( / CIT 6. 79 :' / GF