LPL Infrastructure Ltd., Hyd, Hyderabad V. JCIT(Asst), Spl Range-3, Hyd, Hyderabad

MA 56/HYD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5111 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 12-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: P N MOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 56/HYD/2016 (IN ITA NO. 307/HYD/2003 ASSESSMENT YEAR: 1997-98) M/S LPL INFRASTRUCTURES LTD., HYDERABAD PAN AAACL 1894L VS. JT. COMMISSIONER OF INCOME-TAX, SPL RANGE-3, HYDERABAD (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI P.N. MOORTHY REVENUE BY : SHRI K.J. RAO DATE OF HEARING : 16-12-2016 DATE OF PRONOUNCEMENT : 30 -12-2016 ORDER PER P. MADHAVI DEVI, J.M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 03-08-2012 IN ITA NO. 307/HYD/2003. 2. WE FIND THAT THE ASSESSEE HAS FILED THIS MISCE LLANEOUS APPLICATION ON 12-08-2016 I.E. BEYOND FOUR YEARS FR OM THE DATE OF THE ORDER. SECTION 254(2) OF THE ACT PROVIDES THAT THE TRIBUNAL, MAY, AT ANY TIME WITHIN FOUR YOURS FROM T HE DATE OF THE ORDER, AMEND ANY ORDER PASSED BY IT UNDER SUB-S EC (1) WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM RECO RD. THE PERIOD OF FOUR YEARS IS TO BE RECKONED FROM THE DAT E OF THE ORDER AND NOT FROM THE DATE OF SERVICE OF THE ORDER THE M.A NO.56/HYD/2016 M/S. LPL INFRASTRUCTURES LTD., HYDERABAED. PAGE 2 OF 2 ASSESSEE. THEREFORE, THIS MISCELLANEOUS APPLICATIO N IS CLEARLY BARRED BY LIMITATION AND IS LIABLE TO BE DISMISSED ON THIS GROUND ALONE. 3. FURTHER, IT IS ALSO SEEN THAT THE CASE OF THE A SSESSEE IS THAT THE APPEAL WAS HEARD ON 05-06-2012 AND 06-06-2 012 AND WAS FURTHER ADJOURNED TO 11-06-2012 ON WHICH DATE T HE ASSESSEE HAS FILED SEVERAL DETAILS WHICH HAVE NOT B EEN CONSIDERED BY THE TRIBUNAL. HOWEVER, ON GOING THRO UGH THE ORDER SHEET OF THE APPEAL FILE, WE FIND THAT THE AP PEAL WAS HEARD FINALLY ON 06-06-2012 AND THE LD. COUNSEL FOR THE ASSESSEE HAD APPEARED ON THE SAID DATE OF HEARING. THEREFORE, WE SEE NO MERIT IN THE MISCELLANEOUS APPLICATION OF THE ASSESSEE EVEN ON MERITS. 4. IN THE RESULT THE MA FILED BY THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DECEMBER, 2016. SD/- SD/- (B. RAMAKOTAIAH) (P. MAD HAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMB ER HYDERABAD, DATED: 30 TH DECEMBER, 2016. KRK COPY TO:- 1.M/S LPL INFRASTRUCTURES, HYDERABAD, C/O SHRI P.N. MOORTHY, TAX CONSULTANT, 1-8-499/14/1, CHIKKADAPALLY, HYDERA BAD 2. ACIT, CIR-2(1), HYDERABAD. 3) CIT(A)-III, HYDERABAD 4) CIT CONCERNED, HYDERABAD 5)THE DEPARTMENT REPRESENTATIVE, I.T.A.T., HYD. 6) GUARD FILE.