Income Tax Appellate Tribunal - Chennai
Motonic India Automotive Private ... vs Dcit, Chennai on 10 August, 2018
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
' D' BENCH : CHENNAI
ी अ ाहमपी.जॉज , लेखा सद!य एवं
ी जॉज माथन, या&यक सद!य के सम'
BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER
AND SHRI GEORGE MATHAN, JUDICIAL MEMBER
M.P.No.130/Chny./2018
I.T.A.No.801/Chny/2017
Assessment year :2012-13
M/s.Motonic India Automotive Vs. Deputy Commissioner of
Pvt. Ltd.,(in liquidation), Income Tax,
No.404/2, 7th Main,9th Cross, Corporate Circle-4(1),
2nd Block,Jayanagar, Chennai.
Bengaluru-560 011.
[PAN AAFCM 3603 F ]
(अपीलाथ(/Appellant) ()*यथ(/Respondent)
अपीलाथ क ओर से/ Appellant by : Mr.Vikram Vijayaraghavan,
Advocate
यथ क ओर से /Respondent by : Mr.AR.V.Sreenivasan,JCIT,DR
सन
ु वाई क तार ख/Date of Hearing : 10-08-2018
घोषणा क तार ख /Date of Pronouncement : 10-08-2018
आदे श / O R D E R
PER GEORGE MATHAN , JUDICIAL MEMBER
This is a Miscellaneous Petition filed by the Assessee against the order of the Tribunal in ITA No.801/Mds./2017 dated 17.11.2017 for the Assessment Year 2012-13.
2. Mr.Vikram Vijayaraghavan represented on behalf of the Assessee, and Mr.AR.V.Sreenivasan represented on behalf of the Revenue.
3. The assessee has presented the Miscellaneous Petition before the Tribunal on 01.06.2018, which were found to be defective :- 2 -: M.P No.130/Chny/2018 and notice for hearing has been issued to the assessee on 07.06.2018 wherein the defect that challan has not been attached is not mentioned. The said defect has not been rectified till date. Further, the Order of Tribunal is dated 17.11.2017 and the Miscellaneous Petition has been filed on 01.06.2018, which is beyond six months period provided in provisions of the section 254(2) of the Act and consequently, the limitation in respect of filing of the Miscellaneous Petition expired on 31.05.2018. This being so, the Miscellaneous Petition being belated, the Miscellaneous Petition filed by the assessee cannot be admitted.
4. In the result, Miscellaneous Petition filed by the assessee is dismissed on account of limitation, and also on account of non-rectification of defects.
Order pronounced in the open court after conclusion of hearing on 10th August, 2018, at Chennai.
Sd/- Sd/-
(अ ाहमपी.जॉज$) ( जॉज माथन)
( ABRAHAM P GEORGE) (GEORGE MATHAN)
लेखा सद!य /ACCOUNTANT MEMBER या&यक सद!य/JUDICIAL MEMBER
चे'नई/Chennai
(दनांक/Dated: 10th August, 2018.
K S Sundaram
आदे श क -त.ल/प अ0े/षत/Copy to:
1. अपीलाथ /Appellant 3. आयकर आयु1त (अपील)/CIT(A) 5. /वभागीय -त-न5ध/DR
2. यथ /Respondent 4. आयकर आयु1त/CIT 6. गाड$ फाईल/GF