M/s. Rolab Polymers (P) Ltd., Annur V. DCIT, Coimbatore

CO 85/CHNY/1994

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6133 (ITAT-CHENNAI)
• Duration Of Justice: 16 year(s) 8 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2011
• Assessment Year: 1991-1992
• Appeal Filed On: 06-10-1994
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Section: 143(3); 154

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI D BENCH, CHENNAI. BEFORE SHRI U.B.S. BEDI, J. M. & SHRI N.S. SAINI, A . M. C.O. NOS. 84 AND 85/MDS/1994 [IN I.T.A. NOS. 1465 AND 1466/MDS/1994] ASSESSMENT YEAR: 1991-92 M/S. ROLAB POLYMERS (P) LTD., ROLAB ESTATES, COIMBATORE MYSORE ROAD, ANNUR [PAN:49-522-CV-2294] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, SPECIAL RANGE I, COIMBATORE. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL ORDER PER U.B.S. BEDI, J.M. THESE TWO CROSS OBJECTIONS OF THE ASSESSEE ARISE O UT OF THE CONSOLIDATED ORDER PASSED BY THE LD. CIT(A), COIMBATORE DATED 31 .03.1994, ONE IN RELATION TO ORDER PASSED IN APPEAL AGAINST THE ORDER OF THE ASS ESSING OFFICER UNDER SECTION 143(3) AND SECOND IS WITH REGARD TO THE ORDER PASSE D BY THE ASSESSING OFFICER UNDER SECTION 154 R.W.S. 143(1) FOR THE ASSESSMENT YEAR 1991-92. 2. THE NOTICES SENT IN THESE CROSS OBJECTIONS CAME BACK UNDELIVERED WITH THE POSTAL REMARKS LEFT AND RETURNED TO THE SENDER AN D FROM THE APPEAL RECORD, IT IS FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY FRESH ADD RESS TO THE REGISTRY OF THE TRIBUNAL. SINCE NOBODY APPEARED AT THE TIME OF HEAR ING OF THESE CROSS OBJECTIONS, THEREFORE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THESE CROSS OBJECTIONS. C CC C. .. .O OO O. .. . NO NONO NOS SS S. .. .84 8484 84 & & & & 8 88 85 55 5/MDS/ /MDS/ /MDS/ /MDS/94 9494 94 2 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND F OLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULT IPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE CROSS OBJECTION S OF THE ASSESSEE ARE DISMISSED IN LIMINE FOR WANT OF PROSECUTION . 4. IN THE RESULT, THE CROSS OBJECTIONS OF THE ASSES SEE ARE DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 13.06.11. SD/- SD/- (N.S. SAINI) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER VM/- DATED : 13.06.2011. COPY TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.