C.V.Vadhirajan, CHENNAI V. ACIT, Salem

MA 115/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4887 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-08-2010
• Assessment Year: 1992-1993
• Appeal Filed On: 25-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SRINIVAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI (BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER) M.A. NO. 115/MDS/2010 (IN I.T.A. NO. 653/MDS/2009) ASSESSMENT YEAR : 1992-93 SHRI C.V. VADHIRAJAN, NO.2A, NATWAR ARCADE, AGS COLONY, 4 TH MAIN ROAD, VELACHERY, CHENNAI - 600 042. PAN : ACXPV4149G (APPLICANT) V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE II, SALEM 7. (RESPONDENT) APPLICANT BY: NONE RESPONDENT BY: SHRI B. SRINIVAS O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS APPLICATION, ASSESSEE PLEADE D FOR RECALL OF THE ORDER OF THE TRIBUNAL IN I.T.A. NO. 653/MDS/200 9 DATED 7 TH AUGUST, 2009. ACCORDING TO THE ASSESSEE, GROUP CASES WERE POSTED FOR HEARING AND ASSESSEE HAD REQUESTED FOR CLUBBING, TH ROUGH ITS REPRESENTATIVE AND EVEN ADJOURNMENT LETTER WAS SENT BY COURIER. HOWEVER, NOTICE FOR HEARING OF THIS MISCELLANEOUS A PPLICATION WAS SENT TO THE ASSESSEE BY REGISTERED POST, TO THE ADD RESS GIVEN BY HIM. BUT, THIS HAS BEEN RETURNED WITH MARKING THAT ASSESSEE HAD LEFT. M.A. NO. 115/MDS/10 2 ASSESSEE HAS NOT GIVEN ANY NEW ADDRESS FOR SERVICE OF NOTICE. NOBODY ENTERED APPEARANCE WHEN THE APPLICATION WAS CALLED FOR HEARING. 2. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED V IEW THAT THE ASSESSEE SEEMS TO BE NOT INTERESTED IN PROSECUTING THE CASE. HENCE, FOLLOWING THE DECISIONS OF THE DELHI BENCH OF THE T RIBUNAL VIDE ORDER DATED 27 TH MAY 1991 IN ITA NO. 800/(DELHI)/1989 IN THE CASE O F CIT V. MULTIPLAN INDIA P. LTD., REPORTED IN 38 ITD 320 AND THE JUDGEMENT OF THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR REPORTED IN 223 ITR 480 [MP], WE DISMISS THE APPLICATION FILED BY THE ASSESSEE FOR NON-PROSECUTION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.08.2010. SD/ SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEM BER CHENNAI. DATED THE 6 TH AUGUST, 2010. KRI. COPY TO: APPLICANT/RESPONDENT/CIT(A)/CIT/D.R./GUARD FILE