ITO, Visakhapatnam V. Abhilash Synerjetic Constructions & Exports Pvt Ltd., Visakhapatnam

MA 79/VIZ/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9810 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M .A.NO. 79 /VIZ/ 201 7 (ARISING OUT OF I.T.A.NO S . 626 TO 629 /VIZ/201 4 AND 636 TO 639/VIZ/2014 ) ( / ASSESSMENT YEAR S : 20 0 8 - 20 0 9 TO 2011 - 12 ) INCOME TAX OFFICER WARD - 1 (3) VISAKHAPATNAM VS. M/S ABHILASH SYNERGETIC CONSTRUCTION & EXPORTS PRIVATE LTD., 47 - 3 - 7, ROSHINI PALACE 5 TH LANE, DWARAKANAGAR VISAKHAPATNAM [PAN :AAFCA9530M] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SMT. SUMAN MALIK, DR / RESPONDENT BY : NONE / DATE OF HEARING : 07 . 12. 2018 / DATE OF PRONOUNCEMENT : 07 . 12 .2018 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE ITAT VIDE I.T.A. NOS.626 TO 629/VIZ/2014 AND 636 TO 2 M .A. NO . 79 /VIZ/201 7 M/S ABHILASH SYNERGETIC CONSTRUCTION & EXPORTS PRIVATE LTD., VISAKHAPATNAM 639/VIZ/2014 D ATED 2 8 . 04 .201 7 FOR THE ASSESSMENT YEAR (A.Y.) 20 08 - 09 TO 2011 - 12 . 2. THE REVENUE HAS FILED MISCELLANEOUS APPLICATION ON 13.11.2017. IN THIS CASE, THE ORDER WAS PASSED BY THE TRIBUNAL ON 28.04.2017 AND THE TIME LIMIT FOR FILING THE MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS ACT) IS WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER PASSED BY THE TRIBUNAL. FOR READY REFERENCE WE EXTRACT THE RELEVANT PART OF SECTION 254(2) WHICH READS AS UNDER: 2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN [SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDE R WAS PASSED], WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR TH E [ASSESSING] OFFICER. IN THIS CASE, THE TIME LIMIT FOR FILING THE MISCELLANEOUS APPLICATION I.E. SIX MONTHS EXPIRED ON 31.10.2017 AND THERE IS DELAY OF 13 DAYS IN FILING THE MISCELLANEOUS APPLICATION. AS PER PROVISIONS OF THE 254(2) OF THE ACT, THERE IS NO PROVISION FOR CONDONATION OF DELAY FOR FILING MISCELLANEOUS APPLICATION. THE REVENUE DID NOT PLACE ANY DECISION OF HIGHER COURTS SUPPORTING THE CONDONATION OF DELAY. THEREFORE, WE ARE UN A BLE TO ENTERTAIN THE MISCELLANEOUS APPLICATION FILED BY T HE REVENUE AND THE SAME IS DISMISSED IN LIMINI. 3 M .A. NO . 79 /VIZ/201 7 M/S ABHILASH SYNERGETIC CONSTRUCTION & EXPORTS PRIVATE LTD., VISAKHAPATNAM 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED IN LIMINI . O RDER PRONOUNCED IN THE OPEN COURT ON 7 TH DECEMBER , 2018. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 0 7 . 1 2 .2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE APPELLANT INCOME TAX OFFICER , WARD - 1 (3), VISAKHAPATNAM 2 . / THE RESPONDENT M/S ABHILASH SYNERGETIC CONSTRUCTION & EXPORTS PRIVATE LTD., 47 - 3 - 7, ROSHINI PALACE, 5 TH LANE, DWARAKANAGAR, VISAKHAPATNAM 3. THE COMMISSIONER OF INCOME TAX - 1 , VISAKHAPATNAM 4 . THE COMMISSIONER OF INCOME TAX (APPEALS) , VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM