V.V. N. Varadhan Kumar v. The Assistant Commissioner of Income-tax, Non Corporate Circle-14, Chennai
[Citation -2019-LL-0912-24]

Citation 2019-LL-0912-24
Appellant Name V.V. N. Varadhan Kumar
Respondent Name The Assistant Commissioner of Income-tax, Non Corporate Circle-14, Chennai
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 12/09/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags barred by limitation • recalling order
Bot Summary: DR has submitted that similar petition filed by the petitioner was dismissed as withdrawn simpliciter without seeking any liberty to file fresh petition with same reliefs and on the same grounds raised in that petition. The order for withdrawal of the petition was allowed to be made 2 M.P. No. 128/Chny/19 without seeking any liberty to file fresh petition on the same cause of action. DR would submit that the fresh petition, having been filed on 11.06.2019, be dismissed as not maintainable. From the above order of the Tribunal, it is clear that the order for withdrawal of the petition was allowed to be made without seeking any liberty to file fresh petition and thus, the present miscellaneous petition filed by the assessee is liable to be dismissed as not maintainable. The present miscellaneous petition filed by the petitioner on 11.06.2019 for recalling the order of the Tribunal dated 13.06.2018 is barred by limitation, in view of the amended provisions of section 254(2) of the Act, which enable the parties to seek rectification within the period of limitation i.e., Six months in which the order was passed. Since the assessee filed the present Miscellaneous Petition on 11.06.2019 recalling the order of the Tribunal which is clearly beyond the time limit allowed under the Act, we are of the considered opinion that the petition filed by the assessee before the Tribunal is not maintainable. Accordingly, the petition filed by the assessee is dismissed on both counts.


IN INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI Before Shri Inturi Rama Rao, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member M.P. No. 128/Chny/2019 [In I.T.A. No. 1581/Chny/2017 & CO No. 125/Chny/2017] Assessment Year 2009-10 Shri V.V. N. Varadhan Kumar, Assistant Commissioner of No. 6, 2nd Street, Gill Nagar, Vs. Income Tax, Choolaimedu, Chennai 600 094. Non Corporate Circle 14, Chennai 600 034. [PAN:AAQPV8253J] (Petitioner) (Respondent) Petitioner by Shri R.S. Balaji, Advocate Respondent by Shri A. Sasikumar, JCIT Date of hearing 02.08.2019 Date of Pronouncement 12.09.2019 ORDER PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of present Miscellaneous Petition, assessee seeks to recall order passed by Tribunal in I.T.A. No.1581/Chny/2017 & CO No. 125/Chny/2017 dated 13.06.2018. 2. ld. DR has submitted that similar petition filed by petitioner was dismissed as withdrawn simpliciter without seeking any liberty to file fresh petition with same reliefs and on same grounds raised in that petition. order for withdrawal of petition was allowed to be made 2 M.P. No. 128/Chny/19 without seeking any liberty to file fresh petition on same cause of action. Such being order, ld. DR would submit that fresh petition, having been filed on 11.06.2019, be dismissed as not maintainable. 3. ld. Counsel for assessee Shri R.S. Balaji, Advocate, who has also appeared at time of hearing of earlier petition, could not give any reply on objection of ld. DR. However, ld. Counsel pleaded for adjudication of present petition. 4. We have heard both sides, perused orders of Tribunal. Vide M.P. No. 194/Chny/2018 filed against order of Tribunal in I.T.A. No. 1581/Chny/2017 & CO No. 125/Chny/2017 dated 07.12.2018, wherein, upon written statement of ld. Counsel for assessee Shri R.S. Balaji, Advocate on day of hearing on 07.12.2018, Tribunal passed order as under: 2. At outset, ld. AR submitted before us that assessee desires to withdraw miscellaneous petition. It was therefore pleaded that miscellaneous petition filed by assessee may be dismissed as withdrawn. ld. DR did not raise any objection for same. 3. After hearing both sides, considering prayer of ld. AR, we hereby dismiss miscellaneous petition of assessee as withdrawn. 5. From above order of Tribunal, it is clear that order for withdrawal of petition was allowed to be made without seeking any liberty to file fresh petition and thus, present miscellaneous petition filed by assessee is liable to be dismissed as not maintainable. 3 M.P. No. 128/Chny/19 6. Otherwise also, present miscellaneous petition filed by petitioner on 11.06.2019 for recalling order of Tribunal dated 13.06.2018 is barred by limitation, in view of amended provisions of section 254(2) of Act, which enable parties to seek rectification within period of limitation i.e., Six months in which order was passed . In instant case, order was passed/pronounced on 13.06.2018 and from end of month; period of six month expires on 31.12.2018. Since assessee filed present Miscellaneous Petition on 11.06.2019 recalling order of Tribunal which is clearly beyond time limit allowed under Act, we are of considered opinion that petition filed by assessee before Tribunal is not maintainable. Accordingly, petition filed by assessee is dismissed on both counts. 7. In result, MP filed by assessee is dismissed. Order pronounced on 12th September, 2019 at Chennai. Sd/- Sd/- (INTURI RAMA RAO) (DUVVURU RL REDDY) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 12.09.2019 Vm/- Copy to 1. Appellant, 2. Respondent, 3. CIT(A), 4. CIT, 5. DR. GF. V.V. N. Varadhan Kumar v. Assistant Commissioner of Income-tax, Non Corporate Circle-14, Chennai
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