M/s.Chekkattu Chitty funds, Thiruvalla V. ACIT, Thiruvalla

MA 102/COCH/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0809 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-08-2013
• Assessment Year: 1993-1994
• Appeal Filed On: 23-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHA

Judgement Text

MP NO. 102/ COCH/ 2012 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM MISCELLAENOUS APPLCVIATYION NO.102/COCH/2012 ARISING OUT OF ITA NO. 160 /COCH/ 2000 (ASST YEAR 1993 - 94 ) M/S CHEKKATTU CHITTY FUND CHEKKATTU HOUS E THADIYOOR PO THIRUVALLA 689 545 VS THE ASSTT. COMMR OF INCOME TAX CIR 1, THIRUVALLA ( AP PLICANT ) (RESPONDENT) PAN NO. FZ 1971 ASSESSEE BY NONE REVENUE BY SMT VIJAYAPRABHA, JR DR DATE OF HEARING 2 ND AUG 2013 DATE OF PRONOUNCEMENT 8 TH , AUG 2013 OREER PER N.R.S G A N ESAN,JM : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION ON THE GROUND THAT THE ORDER OF THE TRIBUNAL WAS NOT GIVEN EFFECT. 2 NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THIS TRIBUNAL. THE ASSESSEE IS REPEATED RE QUESTING FOR ADJOURNMENT OF THE APPEAL. THE LD AR OF THE ASSESSEE HAS FILED AN APPLICATION FOR ADJOURNMENT. SINCE IT IS A LONG PENDING CASE, WE ARE OF THE CONSIDERED OPINION T HAT THERE IS NO JUSTIFICATION FOR GRANTING ANY FURTHER ADJOURNMENT AND ACCORDIN GLY, THE REQUEST OF THE LD COUNSEL FOR ADJOURNMENT WAS REJECTED. MP NO. 102/ COCH/ 2012 2 3 WE HAVE HEARD THE LD DR SMT VIJAYAPRABHA, WHO HAS SUBMITTED THAT THE AO HAS GIVEN EFFECT TO THE ORDER OF THE TRIBUNAL AND PASSED A SPEAKING ORDER. THE LD DR FILED A COPY OF THE ORDER PASS ED BY THE AO. SINCE THE AO HAS ALREADY PASSED AN ORDER, THIS PETITION BECOMES INFRUCTUOUS. EVEN OTHERWISE, FOR IMPLEMENTING THE ORDER OF THE TRIBUNAL, THE ASSESSEE HAS TO APPROACH THE COMPETITIVE COURT OF JURISDICTION, SINCE THIS T RIBUNAL BECOMES FUN C T O U S OFFICIO AFTER DISPOSING OF THE APPEAL ON MERIT. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH , DAY OF AUG 2013. SD/ - SD/ - ( B.R. BASKARAN) ( N .R.S GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 8 TH AUG 2013 RAJ* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE B Y ORDER ASSISTANT REGISTRAR ITAT, COCHIN