S.P.Balasubrahmanyam, CHENNAI V. ACIT, CHENNAI

MA 96/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3737 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 11-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 24-07-2015
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: D ANAND; K C SRINIVASAN S

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . ! ' , # '$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.A.NO.96/MDS/2015 (IN ITA NO. 638/MDS/2015) / ASSESSMENT YEAR : 2007-08 MR. S.P.BALASUBRAHMANYAM, 16, KAMDAR NAGAR, MAHALINGAPURAM, CHENNAI 600 034. PAN AADPB4195J (APPLICANT) V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-I, VELLORE. ( RESPONDENT) APPLICANT BY : S/SHRI D. ANAND & K.C.SRINIVASAN, A DVOCATES RESPONDENT BY : SHRI A.V.SREEKANTH, JCIT / DATE OF HEARING : 11.12.2015 / DATE OF PRONOUNCEMENT : 11.12.2015 % / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEE KS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 18.7.20 11. - - MA 96/15 2 2. IN THIS CASE, THE ASSESSEE HAS FILED THE MISC. A PPLICATION ON 24.7.2015 WHICH IS BEYOND FOUR YEARS FROM THE DA TE OF PASSING THE ORDER BY TRIBUNAL I.E. 18.7.2011. 3. THE LD. AR SUBMITTED THAT THE ORDER OF THE TRIBU NAL WAS PASSED ON 18.7.2011 AND DATE OF RECEIPT OF THE ORDE R IS TO CONSIDERED. IF WE CONSIDER THE DATE OF ORDER, THE ASSESSEE HAS TO FILE THE M.A. WITHIN FOUR YEARS FROM THE DATE OF ORDER OF THE TRIBUNAL. IN OUR OPINION, THE CONTENTION OF THE LD . AR IS MISCONCEIVED AS PER THE DECISION OF THE SPECIAL BEN CH OF THE TRIBUNAL IN THE CASE OF ARVINDBHAI H. SHAH V. ACIT (91 ITD 101)(AHD.). THE TIME LIMIT OF FOUR YEARS TO MAKE R ECTIFICATION U/S.254(2) APPLIES BOTH TO SUO MOTU ACTION OF THE T RIBUNAL AS WELL AS TO ACTION TAKEN BY THE PARTIES ON REQUEST. BEIN G SO, THE MA IS NOT MAINTAINABLE, WHICH IS FILED BEYOND TIME LIMIT ACCORDINGLY, THIS MA IS DISMISSED. ORDER PRONOUNCED ON FRIDAY, THE 11 TH OF DEC.., 2015 AT CHENNAI. SD/- SD/- ( . ) ( ) (G. PAVAN KUMAR) (CHANDRA POOJARI) /00 120 /JUDICIAL MEMBER 34 120/ACCOUNTANT MEMBER 4/ /CHENNAI, <1 /DATED, THE 11 TH DEC., 2015. MPO* - - MA 96/15 3 =14> ?@3A BC4A /COPY TO: 1. B3DE /APPELLANT 2. ?F0DE /RESPONDENT 3. =0 =0 G (B3) /CIT(A) 4. =0 =0 G /CIT 5. AHI0 ?J /DR 6. IK L3 /GF.