ITO, The Nilgiris V. Gurensey Estates, The Nilgiris

MA 79/CHNY/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5655 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G SARANGAN
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . !'# ! , $ !% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER && / M.P. NO.79/MDS/2017 (IN I.T.A. NO.719/MDS/2016) ' (' / ASSESSMENT YEAR : 2012-13 THE INCOME TAX OFFICER, WARD 2, NO.1, CHRISTO BUILDING, STATE BANK ROAD, OOTACAMUND, THE NILGIRIS DT. 643 001. V. M/S GURENSEY ESTATES, SPRINGFIELD POST, COONOOR, THE NILGIRIS 643 104. PAN : AABFE 7856 R (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI AR.V. SREENIVASAN, JCIT *,+- / 0 / RESPONDENT BY : SHRI G. SARANGAN, SR. ADVOCATE 1 / 2$ / DATE OF HEARING : 12.01.2018 3'( / 2$ / DATE OF PRONOUNCEMENT : 12.01.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 17.06.2016. 2. WE HEARD SHRI AR.V. SREENIVASAN, THE LD. DEPARTM ENTAL REPRESENTATIVE AND SHRI G. SARANGAN, THE LD. SR. CO UNSEL FOR THE 2 M.P. NO.79/MDS/17 ASSESSEE. ADMITTEDLY, THE REVENUE FILED THE MISCEL LANEOUS PETITION ON 01.03.2017, WHICH IS BEYOND A PERIOD OF SIX MONT HS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PRONOUNCED. TH EREFORE, THE MISCELLANEOUS PETITION IS BARRED BY LIMITATION. IN THE ABSENCE OF ANY PROVISION FOR CONDONATION OF DELAY IN FILING THE MI SCELLANEOUS PETITION UNDER SECTION 254(2) OF THE INCOME-TAX ACT , 1961, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MISC ELLANEOUS PETITION FILED BY THE REVENUE IS NOT MAINTAINABLE. 3. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 12 TH JANUARY, 2018. KRI. / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. :' ; /GF.