Income Tax Appellate Tribunal - Chennai
The Govt. Telecommunication Employees ... vs Ito, Chennai on 21 December, 2018
आयकर अपीलीय अिधकरण, 'ए' यायपीठ, चे ई
IN THE INCOME TAX APPELLATE TRIBUNAL ,
'A' BENCH, CHENNAI
ी जॉज माथन, याियक सद य एवं ी ए. मोहन अलंकामणी,लेखा सद य के सम
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER, AND
SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
Miscellaneous Petition Nos.424/Chny/2017 & 232/Chny/2018
in I.T.A.Nos.2898 & 2899/ Chny/ 2016
(िनधारण वष / Assessment Years:2012 -13 & 2013 -14)
The Govt. Telecommunication Vs The Income Tax Officer,
Employees Co-operative Non Corporate W ard
Society Ltd., 12(3),
New No.112, Old No.37A, Chennai - 34.
Sembudoss Street,
Chennai - 1.
PAN: AA BAT307 2B
(अपीलाथ /Applicant) ( यथ /Respondent)
अपीलाथ क ओर से/ Applicant by : Shri M. Viswanathan, CA
यथ क ओर से/Respondent by : Shri AR.V. Srenivasan, JCIT
सुनवाई क तारीख/D at e of h ear i n g : 21.12.2018
घोषणा क तारीख /D at e of P r on o u ncem en t : 21.12.2018
आदेश / O R D E R
PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER:
These Miscellaneous Petitions are filed by the assessee praying for recalling the order of the Tribunal passed in I.T.A. No.2898 & 2899/Ms/2016 dated 15.03.2017 for the assessment years 2012-13 & 2013-14 passed ex-parte.
2 MP Nos.424/Chny/2017
& 232/Chny/2018
2. At the outset we find that the miscellaneous petitions filed by the assessee are barred by limitation, because the miscellaneous petitions are filed beyond the period of six months from the end of the month on which the order was passed, thereby violating the provisions of Section 254(2) of the Act. Therefore the miscellaneous petitions filed by the assessee do not survive.
3. In the result both the miscellaneous petitions filed by the assessee are dismissed.
Order pronounced in the open court on 21st December, 2018 at Chennai.
Sd/- Sd/-
(जॉज माथन) (ए. मोहन अलंकामणी)
(A. Mohan Alankamony)
(George Mathan)
लेखा सद य/Accountant Member
याियक सद य/Judicial Member
चे ई/Chennai,
दनांक/Dated 21st December, 2018 RSR.
आदेश क ितिलिप अ ेिषत/Copy to:
1. अपीलाथ /Applicant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A)
4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF.