The Govt. Telecommunication Employees Co-op. Society Ltd., CHENNAI V. ITO, CHENNAI

MA 424/CHNY/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8716 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SRENIVASAN
• Assessee Lawyers: M VISWANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER, AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NOS.424/CHNY/2017 & 232/CHNY/2018 IN I.T.A.NOS.2898 & 2899/CHNY/2016 ( / ASSESSMENT YEARS :2012-13 & 2013-14) THE GOVT. TELECOMMUNICATION EMPLOYEES CO-OPERATIVE SOCIETY LTD., NEW NO.112, OLD NO.37A, SEMBUDOSS STREET, CHENNAI - 1. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 12(3), CHENNAI 34. PAN: AABAT3072B ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI M. VISWANATHAN, CA /RESPONDENT BY : SHRI AR.V. SRENIVASAN, JCIT /DATE OF HEARING : 21.12.2018 /DATE OF PRONOUNCEMENT : 21.12.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE PRAYING FOR RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.2898 & 2899/MS/2016 DATED 15.03.2017 FOR THE ASSESSMENT YEARS 2012-13 & 2013-14 PASSED EX-PARTE. 2 MP NOS.424/CHNY/2017 & 232/CHNY/2018 2. AT THE OUTSET WE FIND THAT THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE BARRED BY LIMITATION, BECAUSE THE MISCELLANEOUS PETITIONS ARE FILED BEYOND THE PERIOD OF SIX MONTHS FROM THE END OF THE MONTH ON WHICH THE ORDER WAS PASSED, THEREBY VIOLATING THE PROVISIONS OF SECTION 254(2) OF THE ACT. THEREFORE THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE DO NOT SURVIVE. 3. IN THE RESULT BOTH THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2018 AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) / JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 21 ST DECEMBER, 2018 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.