RAMANUJAM SELVAM,VILLUPURAM vs. ITO, WARD 2 VILLUPURAM, VILLUPURAM

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ITA 1551/CHNY/2023Status: DisposedITAT Chennai25 April 2024AY 2017-18Bench: SHRI MAHAVIR SINGH (Vice President)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal extended the time limit for the assessee to remit the Rs. 10,000/-. The deadline is now to be read as 'on or before 27.05.2024' instead of 'on or before 28.03.2024'.

What were the facts?

The assessee filed a petition for corrigendum to extend the deadline for remitting Rs. 10,000/- to the Tamil Nadu State Legal Services Authority. The original order had a deadline of 28.03.2024, but the assessee received the order late and could not comply.

What were the issues?

The issue was whether the time limit for remitting a cost amount imposed by the Tribunal could be extended due to circumstances beyond the assessee's control.

AI-generated summary — verify with the full judgment below

The assessee has filed a petition for issuance of corrigendum vide petition dated 01.04.2024, that in the Tribunal’s order dated 21.02.2024, in Tribunal has directed the assessee to remit a sum of Rs.10,000/- to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras on or before 28.03.2024. However, the assessee stated that he could not remit the said sum within the due date since the Tribunal’s order was received on 13.03.2024 and it took time to communicate the same to his auditor, however tried to pay the cost on 01.04.2024. However, Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras refused to accept the same as due date of paying the cost

- 2 - has elapsed. Therefore, the assessee pleaded for issuing a corrigendum in extending the time limit for remitting the said amount.

2.

At the request of assessee’s petition, as he could not remit the said due amount on time due to circumstances beyond his control, we extend the time limit for remitting the sum of Rs.10,000/- to the Tamil Nadu State Legal Services Authority at Hon’ble High Court of Madras . Accordingly the words in lines 3 & 4 of page 4 of Tribunal’s order is to be read as ‘on or before 27.05.2024’ instead of ‘on or before 28.03.2024’.

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