Income Tax Appellate Tribunal - Chennai
The Cuddalore District Central ... vs Acit, Cuddalore on 6 September, 2018
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'D' BENCH: CHENNAI
ी अ ाहम पी. जॉज, लेखासद य एवं
ी धु वु आर.एल. रे डी, या यक सद य के सम
BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND
SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER
Miscellaneous Petition Nos.43 to 46/Chny/2018
(In ITA Nos.783 to 786/Chny/2017)
!नधा"रण वष" /Assessment Years: 2008-09, 2009-10, 2011-12 &
2012-13
M/s.The Cuddalore District Central Vs. The Asst. Commissioner of -
Cooperative Bank Ltd., Income Tax,
#1, Beach Road, Cuddalore Circle,
Cuddalore-607 001. S.N.Chavady,
Cuddalore-607 002.
[PAN: AAAAT 0209 P]
(अपीलाथ%/Appellant) (&'यथ%/Respondent)
Assessee by : Mr. Philip George, Adv.
Department by : Mr. ARV.Sreenivasan, JCIT
सुनवाई क( तार ख/Date of Hearing : 27.07.2018
घोषणा क( तार ख /Date of Pronouncement : 06.09.2018
आदे श / O R D E R
PER DUVVURU R.L. REDDY, JUDICIAL MEMBER:
By means of present Miscellaneous Petitions, the Department seeks to rectify the orders passed by the Tribunal in ITA Nos.783, 784, 785 & 786/Chny/2017 for the AYs 2008-09, 2009-10, 2011-12 & 2012-13 respectively.
2. At the outset, as per the present practice followed by the Tribunal, the appeal order pronounced in the open court and the time limit for filing MP Nos.43 to 46/Chny/2018 (in ITA Nos. 783 to 786/Chny/2017) :- 2 -:
Miscellaneous Petition reckoned from the end of the month, in which, order was passed i.e. six months for seeking recall i.e. parties are entitled to seek rectification of the said order within six months u/s.254(2) of the Income Tax Act, 1961, as amended w.e.f. 01.06.2016 which reads as under:
(2) The Appellate Tribunal may, at any time within 17[six months from the end of the month in which the order 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 the Assessing Officer :
Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard :
Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees.
3. The above mentioned provision empowers the Tribunal to sumoto rectification its mistake or enable the parties to hear or to seek rectification within the period of limitation i.e. six months in which the order was passed. In the instant case, the order was passed/pronounced on 24.08.2017 and from the end of the month, the period of six months expires on 28.02.2018. The assessee filed the present Miscellaneous Petitions on 06.03.2018 to rectify the mistakes. However, Ld.Counsel for the Department submitted that the procedures as well as period of limitation set out in the Act or mainly intended to sub-serve the interest of the parties and in tax matter, it cannot be considered as it lies between in two parties but only tax adjustment.
MP Nos.43 to 46/Chny/2018 (in ITA Nos. 783 to 786/Chny/2017) :- 3 -:
4. The counsel for the Respondent has strongly opposed this proposition and further submitted that the petition was filed after time limit specified in Sec.254(2) of the Act and pleaded that the plea of the assessee cannot be entertained in view of the statute.
5. We have heard the rival contentions and perused the material placed on record.
6. The time limit for filing of Miscellaneous Petitions stands ended by 28.02.2018 since the assessee filed the present petitions on 06.03.2018, which is clearly beyond the time limit prescribed under the Act. Therefore, we are of the considered opinion that the petitions filed by the assessee before this Tribunal is not maintainable. Accordingly, Miscellaneous Petitions filed by the assessee are dismissed.
7. In the result, the Miscellaneous Petitions filed by the assessee are dismissed.
Order pronounced on the 6th day of September, 2018, in Chennai.
Sd/- Sd/-
(अ ाहम पी. जॉज) (धु वु आर.एल. रे डी)
(ABRAHAM P.GEORGE) (DUVVURU R.L. REDDY)
लेखा सद य/ACCOUNTANT MEMBER या!यक सद य/JUDICIAL MEMBER
MP Nos.43 to 46/Chny/2018
(in ITA Nos. 783 to 786/Chny/2017)
:- 4 -:
चे नई/Chennai,
-दनांक/Dated: September 06, 2018.
TLN
आदे श क( &!त.ल/प अ0े/षत/Copy to:
1. अपीलाथ%/Appellant 4. आयकर आयु1त/CIT
2. &'यथ%/Respondent 5. /वभागीय &!त!न ध/DR
3. आयकर आयु1त (अपील)/CIT(A) 6. गाड" फाईल/GF