M/s.Cool Minds Technologies P. Ltd, Cochin V. The ACIT, Cochin

MA 64/COCH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2574 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-08-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 12-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM M A NO. 6 4 /COCH/201 9 : ASST.YEAR 200 7 - 200 8 (ARISING OUT OF ITA NO. 375 /COCH/2016) M/S.COOL MIND TECHNOLOGIES PRIVATE LIMITED A - 5, 2 ND FLOOR, TAPASYA INFOPARK, KAKKANAD KOCHI 682 030. PAN : AABCD6457G. VS. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1(1) KOCHI. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MATHEW JOSEPH RESPONDENT BY : SMT.A.S.BINDHU, SR.DR. DATE OF HEARING : 23.08.2019 DATE OF PRONOUNCEMENT : 23 .08.2019 O R D E R PER GEORGE GEORGE K, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ITATS ORDER DATED 24 TH OCTOBER,2016 IN ITA NO. 375 /COCH/201 6 . 2. AT THE OUTSET, WE NOTICED THAT THIS MISCELLANEOUS APPLICATION IS FILED ONLY ON 09.04.2019 , MUCH BEYOND THE PERIOD PRESCRIBED FOR FILING AN APPLICATION U/S 254(2) OF THE I.T.ACT. THE TRIBUNAL DOES NOT HAVE ANY POWER TO CONDONE THE DELAY IN FILING THE MISCELLANEO US APPLICATION AS PER THE PROVISIONS OF SECTION 254(2) OF THE I.T.ACT. HENCE, THIS MISCELLANEOUS APPLICATION IS DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. M A NO. 6 4 /COCH /201 9. M/S. COOL MINDS TECHNOLOGIES PVT. LTD. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 23 RD DAY OF AUGUST, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 23 RD AUGUST, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT . 2. THE RESPONDENT. 3. THE CIT (APPEALS) - II, KOCHI 4. THE PR.CIT KOCHI . 5. DR, ITAT, COCHIN 6 . GUARD FILE.