N.S. SIVARAJ,GOBCHETTIPALAYAM V. ITO, WARD-2(1), ERODE

MA 182/CHNY/2025

AI Insights

This case involves a Miscellaneous Application filed by the assessee, N.S. Sivaraj, seeking an extension of time to make a payment of cost imposed by an earlier order of the Tribunal dated 21.07.2025. The application was opposed by the respondent, Mr. S. Praveen, Addl. CIT. After considering the arguments from both sides, the Tribunal decided to grant the extension of 30 days for the payment, emphasizing that this would be the final extension allowed.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835417 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 02-12-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. PRAVEEN
• Assessee Lawyers: N.C. RAVI KRISHAN

Judgement Text

"आयकर अपील य अ धकरण, ’बी’ \u000eयायपीठ, चे\u000eनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI \u0001ी मनु क ुमार िग र, ाियक सद\u0010 एवं \u0001ी एस. आर. रघुनाथा लेखा सद\u0010 BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER \u0016व\u0016वध अपील सं./MA. No. 182/Chny/2025 IN आयकर अपील सं. (ITA No. 1342/Chny/2025 \u001bनधा रण वष /Assessment Years: 2017-18 NS. Sivaraj 485/A3, Sri Bannarimman Industry Nadhipalayam, Kullampalayam PO, Gobichettipalayam, Tamil Nadu-638 476 v. The ITO, Ward 2(1), Erode [PAN: APNPS 0117 A] (अपीलाथ /Applicant) ( !यथ /Respondent) अपीलाथ क\" ओर से/ Appellant/Assessee by : Mr. N.C. Ravi Krishan, Advocate !यथ क\" ओर से/Respondent/Revenue by : Mr. S. Praveen, Addl. CIT सुनवाई क\" तार ख/Date of Hearing : 09.1.2026 घोषणाक\"तार ख /Date of Pronouncement : 09.02.2026 आदेश / O R D E R PER MANU KUMAR GIRI, JM:- This present captioned Miscellaneous Application has been filed by the Assessee seeking extension of time for making payment of cost imposed by the impugned order dated 21.07.2025 of this Tribunal. Printed from counselvise.com MA. No.182 /Chny/2025 In ITA No1342/Chny/2025 (A Y 2017-18) N.S. Sivaraj Vs. ITO W2(1) Erode :: 2 :: 2. The Ld. Counsel for the Assessee, in the light of above captioned petition/application, prayed for extension of time for making the payment of cost. 3. Per contra, Mr. S. Praveen, Addl. CIT, Ld., DR has objected the captioned application/petition. 4. We have heard the rival contentions and perused the material on record. We further grant assessee 30 days time to deposit the cost as mentioned in paragraph 5 of the impugned order of this Tribunal. We make it clear that henceforth no further time will be granted. 5. In the result, all the captioned Miscellaneous Application filed by the Assessee is allowed in terms above. Order pronounced on the 09th day of February 2026, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद*य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िग र) (MANU KUMAR GIRI) \u000eया\u001bयक सद*य/JUDICIAL MEMBER चे\u000eनई/Chennai, +दनांक/Dated: 09th February, 2026. SNDP, Sr. PS आदेश क\" \u001bत-ल\u0016प अ.े\u0016षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकरआयु\u000f/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\bितिनिध/DR 5. गाड\u0018फाईल/GF Printed from counselvise.com "