M/s. Shri Kamadhenu Oil Mills, Erode V. DCIT, Coimbatore

ITSSA 164/CHNY/2004

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8825 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-11-2010
• Assessment Year: misc
• Appeal Filed On: 27-12-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Keywords: Block assessment
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFORE DR.O.K.NARAYANAN, VICE PRESIDENT AND SHRI HARI OM MARATHA JUDICIAL MEMBER .. IT(SS) NO.164/MDS./04 BLOCK YEAR 1991-92 TO 2001-02 M/S.SRI KAMADHENU OIL MILLS, 36,GANDHI NAGAR, TIRUPUR ROAD, KANGAYAM, ERIODE. ( PAN NO.AAIFS 7073 D ) VS. DY. COMMISSSIONER OF INCOME TAX, CENTRAL CIRCLE-II, COIMBATORE. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI K E B RENGARAJAN JR. STANDING COUNSEL O R D E R PER DR.O.K.NARAYANAN, V.P. : THIS APPEAL IS FILED BY THE ASSESSEE. THE BLOCK ASSESSMENT YEAR IS 1991-92 TO 2001-02. THE APPEAL IS DIRECTED AGAINST THE ORDER OF CIT(A)-II AT COIMBATORE DATED 06.08.04. TH E APPEAL ARISES OUT OF THE ASSESSMENT COMPLETED U/S. 143(3) READ WITH S ECTION 158BC OF THE INCOME TAX ACT, 1961. PAGE 2 OF 3 IT(SS). 164/MDS/04 2. WHEN THE APPEAL WAS CALLED ON FOR HEARING, NOBO DY WAS PRESENT FOR THE ASSESSEE. THE NOTICE OF POSTING OF THIS CASE FOR TODAY WAS SERVED ON THE ASSESSEE, ONE MONTH BACK, ON 21.1 0.10. INSTEAD OF APPEARING, THE ASSESSEE HAS SENT A FAX MESSAGE S EEKING ADJOURNMENT OF THE CASE ON MEDICAL GROUND. THE MED ICAL CERTIFICATE HAS BEEN ISSUED BY A CONSULTANT GASTROENTEROLOGIST STATIONED AT ERODE, WHEREAS THE COUNSEL OF THE ASSESSEE MR.B.PAR THASARATHY IS STATED TO BE A RESIDENT OF CHENNAI. WHILE FINDING NO FAULT WITH THE ABOVE SITUATION, WE NEED SOME EXPLANATION WHETHER T HE COUNSEL WAS INDISPOSED WHILE AT ERODE OR NOT. NO FURTHER DETAI LS ARE AVAILABLE IN THE PETITION FILED BEFORE US. 3. THIS CASE WAS ORIGINALLY DISMISSED BY THE TRIBU NAL FOR NON- APPEARANCE THROUGH ITS ORDER DATED 05.08.08. LATER ON, ASSESSEE FILED A RESTORATION PETITION THROUGH MISCELLANEOUS PETITION NO.319/MDS/08. THE PETITION WAS ALLOWED AND THE AP PEAL WAS RESTORED ON THE ROLLS OF THE TRIBUNAL THROUGH ITS O RDER DT.19.03.10. WHEN THE RESTORED APPEAL WAS CALLED ON FOR HEARING ON THE NOTICED DAY, AGAIN THERE WAS NO APPEARANCE FOR THE ASSESSEE . THE TRIBUNAL DISMISSED THE APPEAL FOR THE DEFAULT OF NON-APPEARA NCE. THE ASSESSEE AGAIN FILED ANOTHER RESTORATION APPLICATIO N THROUGH MISCELLANEOUS PETITION NO.152/MDS/10. THE TRIBUNAL ONCE AGAIN RECALLED ITS EARLIER ORDER AND RESTORED THE APPEAL ON THE ROLLS OF THE TRIBUNAL. THAT IS HOW THE MATTER IS COMING FOR THE THIRD TIME BEFORE THE TRIBUNAL. WHEN THE CASE WAS POSTED LAST ON 20.1 0.10, ADJOURNMENT WAS SOUGHT BY THE ASSESSEE AND ADJOURNM ENT WAS GRANTED AND THE NEXT POSTING DAY WAS COMMUNICATED T O BE 22.11.10. PAGE 3 OF 3 IT(SS). 164/MDS/04 SURPRISINGLY, ASSESSEE IS SEEKING ADJOURNMENT AGAIN THROUGH FAX MESSAGE. WE ARE NOT CONVINCED ON THE BONA FIDES OF THE ADJOURNMENT PETITION FAXED BY THE ASSESSEE. THE ADJ OURNMENT PETITION IS REJECTED. 4. THE APPEAL IS DISMISSED IN LIMINE FOR THE DEFAULT OF NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON MONDAY THE 22 ND OF NOVEMBER, 2010 AT CHENNAI. SD/- SD/- ( HARI OM MARATHA ) ( DR.O.K.NARAYANAN ) JUDICIAL MEMBER VICE PRESIDENT CHENNAI, DATED THE 22 ND NOVEMBER, 2010. KSS COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE