THE ACIT, 1(1), Bhopal V. M/S BHOPAL MOTORES LTD., Bhopal

MA 61/IND/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4617 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2019
• Assessment Year: 2002-2003
• Appeal Filed On: 30-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEB JAIN
• Assessee Lawyers: ANIL KHAA
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER MA NO.61/IND/2016 (ARISING OUT OF ITANO.87/IND/2006) ASSESSMENT YEAR: 2002-03 ACIT-1(1) BHOPAL / VS. M/S. BHOPAL MOTORS LTD., BHOPAL ( REVENUE ) ( RE SPONDENT ) PAN: AAACB5811B REVENUE BY SHRI RAJEEB JAIN , SR. DR RESPONDENT BY SHRI ANIL KHABYA, CA DATE OF HEARING: 08.02.2019 DATE OF PRONOUNCEMENT: 12.02.2019 / O R D E R PER MANISH BORAD, A.M: THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF THE TRIBUNAL DATED 15.01.2009 IN ITANO.87/IND/2006. REGISTRY HAS INFORMED THAT THIS MISCELLANEOUS APPLICATION BY REVENUE IS TIME BARRED BY THREE YEAR AND 167 DAYS. FOR CONDONATION OF DELAY THE BHOPAL MOTORS LTD. MANO.61/IND/2016 2 REVENUE HAS FILED AN APPLICATION ALONG WITH AFFIDAVIT GIVI NG REASONS FOR THE DELAY. 2. IN ABSENCE OF ANY SPECIFIC PROVISIONS IN THE INCOM E TAX ACT GIVING POWERS TO THE INCOME TAX APPELLATE TRIBUN AL TO CONDONE THE DELAY IN FILING MISCELLANEOUS APPLICATIONS , LD. DEPARTMENTAL REPRESENTATIVE(DR) WAS PROVIDED TIME TO FI LE ANY JUDGMENT IN ITS FAVOUR WHEREIN IT HAS BEEN HELD TH AT TRIBUNAL HAS POWERS TO CONDONE THE DELAY IN FILING MISCELLANEOUS APPLICATION. 3. EVEN AFTER PROVIDING SUFFICIENT OPPORTUNITY LD. D R FAILED TO BRING ON RECORD ANY SUCH JUDGMENT IN THE FAVOUR OF REVENUE TO GET THE DELAY CONDONED. 4. WE, THEREFORE, ARE OF THE CONSIDERED VIEW THAT IN ABSENCE OF SPECIFIC PROVISIONS IN LAW, TRIBUNAL CANNOT CONDONE THE DELAY IN FILING MISCELLANEOUS APPLICATION. THE PRESEN T MISCELLANEOUS APPLICATION AT THE INSTANCE OF REVENUE IS THUS LIABLE TO BE DISMISSED. BHOPAL MOTORS LTD. MANO.61/IND/2016 3 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY T HE REVENUE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 12 .02. 2019. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 12/02/2019 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR