The Assistant Commissioner Of Income Tax, Circle-7(1)(2), Bangalore V. Mr. Rais Arif Meman, Bengaluru

MA 56/BANG/2023

AI Insights

The case involves a miscellaneous application by the Revenue seeking to recall an order of the ITAT in ITA No.430/Bang/2021 dated 23.12.2021. The application was dismissed as it was filed beyond the statutory period allowed under section 254(2) of the Income Tax Act. The Tribunal referenced a relevant High Court judgment which supported the decision that it lacked the authority to condone such delays.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115256 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 06-12-2022
• Other Referred Cases: A.S.Chinnaswamy Raju (HUF) v. ACIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM MA No.56/Bang/2023 : Asst.Year 2018-2019 (Arising out of ITA No.430/Bang/2021) The Deputy Commissioner of Income-tax, Central Circle 1(1) Bangalore. v. Sri.Rais Arif Meman No.25, 3 rd Floor, Nehru Road Kammanahalli Bangalore – 560 084. PAN : AFBPM1983J. (Applicant) (Respondent) Applicant by : Sri.B.R.Ramesh, CIT-DR Respondent by : Sri.Ravi Shankar, Advocate Date of Hearing : 19.05.2023 Date of Pronouncement : 19.05.2023 O R D E R Per George George K, JM : This miscellaneous application at the instance of the Revenue is seeking to recall the order of the ITAT in ITA No.430/Bang/2021 dated 23.12.2021. 2. At the very outset, we notice that the miscellaneous application by the Revenue is filed beyond the prescribed period mentioned u/s 254(2) of the I.T.Act. The Tribunal does not have power to condone the delay in filing belated the miscellaneous application. In this context, we rely on the judgment of the Hon’ble jurisdictional High Court in the case of A.S.Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.). Therefore, the miscellaneous application filed by the Revenue is dismissed. MA No.56/Bang/2023 Sri.Rais Arif Meman 2 3. In the result, the miscellaneous application filed by the Revenue is dismissed. Order pronounced on this 19 th day of May, 2023. Sd/- (Laxmi Prasad Sahu) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore; Dated : 19 th May, 2023. Devadas G* Copy to : 1. The Applicant. 2. The Respondent. 3. The CIT(A), NFAC, Bangalore. 4. The Pr.CIT, Bangalore. 5. The DR, ITAT, Bengaluru. 6. Guard File. Asst.Registrar/ITAT, Bangalore