Income Tax Appellate Tribunal - Chennai
Acit, Chennai vs M/S. Mctm Global Investments Pvt Ltd., ... on 27 October, 2017
आयकर अपील
य अ धकरण, 'ए' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं
ी ए. मोहन अलंकामणी, लेखा सद य केसम$
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
%व%वध या चका सं / M.P. No.240/Mds/2017
(in I.T.A. No.1285/Mds/2011)
नधा&रण वष& / Assessment Year : 2007-08
The Deputy Commissioner of M/s M.ct.M. Global Investments
Income Tax, v. Pvt. Ltd.,
Corporate Circle - 4(1), 761, Anna Salai,
Chennai - 600 034. Chennai - 600 002.
PAN : AABCM 9738 K
()ाथ&क/Petitioner) ()+यथ,/Respondent)
)ाथ&क क. ओर से /Petitioner by : Shri AR.V. Sreenivasan, JCIT
)+यथ, क. ओर से/Respondent by : Ms. S. Sriniranjani, Advocate
सन
ु वाई क. तार
ख/Date of Hearing : 27.10.2017
घोषणा क. तार
ख/Date of Pronouncement : 27.10.2017
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
The Revenue has filed the present Miscellaneous Petition on the ground that there is an error in the order of this Tribunal dated 21.10.2016.
2. The order of this Tribunal was passed on 21.10.2016. The Revenue has filed the Miscellaneous Petition only on 27.06.2017. 2 M.P. No.240/Mds/2017 Therefore, it is beyond the period of six months provided under Section 254(2) of the Income-tax Act, 1961 (in short 'the Act'). There is no provision in the Income-tax Act to condone the delay in filing the Miscellaneous Petition for rectification. Hence, the petition filed by the Revenue is barred by limitation. Accordingly, the same is dismissed.
3. In the result, the Miscellaneous Petition filed by the Revenue is dismissed.
Order pronounced in the open court on 27th October, 2017 at Chennai.
sd/- sd/-
(ए. मोहन अलंकामणी) (एन.आर.एस. गणेशन)
(A.Mohan Alankamony) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
th
4दनांक/Dated, the 27 October, 2017.
Kri.
आदे श क. ) त5ल%प अ6े%षत/Copy to:
1. )ाथ&क/Petitioner
2. )+यथ,/Respondent
3. आयकर आयु7त (अपील)/CIT(A)
4. आयकर आयु7त/CIT
5. %वभागीय ) त न ध/DR
6. गाड& फाईल/GF.