Income Tax Appellate Tribunal - Bangalore
The Deputy Commissioner Of Income Tax, ... vs Maf Clothing Private Limited, ... on 16 June, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
'B' BENCH : BANGALORE
BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER
M.P. No. 121/Bang/2023
(in ITA No. 563/Bang/2021)
Assessment Year : 2018-19
M/s. MAF Clothing
Pvt. Ltd.,
The Deputy 35/3/2,
Commissioner of Adakamaranahalli
Income Tax, Makali Post,
Vs.
CPC, 21st km of Tumkur
Bangalore. Road,
Bangalore - 562 123.
PAN: AAFCM8114M
APPELLANT RESPONDENT
Assessee by : Shri Suresh Muthukrishnan, CA
Smt. Supriya Rao, Addl. CIT
Revenue by :
(DR)
Date of Hearing : 16-06-2023
Date of Pronouncement : 16-06-2023
ORDER
PER BEENA PILLAI, JUDICIAL MEMBER
This miscellaneous petition filed by the revenue u/s 254(2) of the Income-tax Act,1961 ['the Act' for short] seeking rectification of order of the Tribunal in ITA No. 563/Bang/2021 dated 15.12.2021.
2. We note that this M.P. is filed against order dated 15.12.2021 on 30.01.2023. As the present M.P. is filed beyond six months Page 2 M.P. No. 121/Bang/2023 (in ITA No. 563/Bang/2021) period, and that the Tribunal did not have the power as per section 254(2), the same is dismissed in limine. In the result, the present M.P filed by revenue stands dismissed.
Order pronounced in the open court on 16th June, 2023.
Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore,
Dated, the 16th June, 2023.
/MS / Copy to:
1. Appellant 4. CIT(A)
2. Respondent 5. DR, ITAT, Bangalore
3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore