ACIT, Hosur V. J.R.Packages, Hosur

MA 94/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6715 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-04-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N DEVANATHAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI ... , . !' , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER %% / M.P. NO.94/CHNY/2017 (IN I.T.A. NO.2323/MDS/2013) & '& / ASSESSMENT YEAR : 2009-10 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, HOSUR. V. M/S J.R. PACKAGES, 72-4/B-5, 2 ND CROSS, BEHIND TELEPHONE EXCHANGE, ANNANAGAR, HOSUR-635 109. PAN : AABCJ 0084 B ()*& /PETITIONER) ()+*,/ RESPONDENT) )*& . / /PETITIONER BY : SHRI AR.V. SREENIVASAN, JCIT )+*, . / / RESPONDENT BY : SH. N. DEVANATHAN, ADVOCATE 0 . 1# / DATE OF HEARING : 01.06.2018 2!' . 1# / DATE OF PRONOUNCEMENT : 01.06.2018 / 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 29.04.2016. 2. WHEN THE MISCELLANEOUS PETITION WAS TAKEN UP FOR HEARING, SHRI AR.V. SREENIVASAN, THE LD. DEPARTMENTAL REPRES ENTATIVE AND 2 M.P. NO.94/CHNY/17 SH. N. DEVANATHAN, THE LD.COUNSEL FOR THE ASSESSEE FAIRLY SUBMITTED THAT THE MISCELLANEOUS PETITION WAS FILED BEYOND TH E PERIOD OF SIX MONTHS PRESCRIBED UNDER SECTION 254(2) OF THE INCOM E-TAX ACT, 1961 (IN SHORT 'THE ACT'). SINCE, ADMITTEDLY, THE MISCELLANEOUS PETITION WAS FILED BEYOND THE PERIOD OF SIX MONTHS PRESCRIBED UNDER SECTION 254(2) OF THE ACT, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS MISCELLANEOUS PETITION IS NOT MAINTAINABL E. THERE IS NO POWER CONFERRED ON THE TRIBUNAL TO CONDONE THE DELA Y IN FILING THE MISCELLANEOUS PETITION UNDER SECTION 254(2) OF THE ACT. IN THOSE CIRCUMSTANCES, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 3. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JUNE, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST JUNE, 2018. KRI. 3 M.P. NO.94/CHNY/17 . )15% 6%'1 /COPY TO: 1. )*& / PETITIONER 2. )+*, /RESPONDENT 3. 0 71 () /CIT(A) 4. 0 71 /CIT 5. %8 )1 /DR 6. 9& : /GF.