M/s. Rohini Holdings P Ltd., CHENNAI V. ACIT, CHENNAI

MA 138/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6826 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-09-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 09-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY DESHMUKHSR
• Assessee Lawyers: V S JAYAKUMAR E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.A. NO. 138/MDS/2010 (IN MA NO. 268/MDS/2004) (ARISING OUT OF ITA NO. 01/MDS/2004) ASSESSMENT YEAR : 2000-01 M/S. ROHINI HOLDINGS P. LTD. 137, CHAMIERS ROAD, CHENNAI-600 028. [PAN : AAACR1407P] V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE-V, CHENNAI. A N D M.A. NO. 268/MDS/2004 (IN ITA NO. 01/MDS/2004) ASSESSMENT YEAR : 2000-01 M/S. ROHINI HOLDINGS P. LTD. V . THE ASSISTANT COMMISSIONER OF 137, CHAMIERS ROAD, INCOME-TAX, COMPANY CIRCLE-V, CHENNAI-600 028. CHENNAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V. S. JAYAKUMAR, ADVOCATEE RESPONDENT BY : SHRI SANJAY DESHMUKH, SR.AR DATE OF HEARING : 23 -09-2011 DATE OF PRONOUNCEMENT : 23-09-2011 M.A. NOS.138/MDS/2010 & 268/MDS/2004 2 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN M.A. NO. 268/MDS/2004 DATED 07-05- 2010. 2. SHRI V.S. JAYAKUMAR, ADVOCATE REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI SANJAY DESHMUKH, SR. AR REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS THE SUBMISSION BY THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE THAT THE MISCELLANEOUS APPLICATION HAD BEE N FILED FOR THE RECALL OF THE ORDER IN THE MISCELLANEOUS APPLICATION. SHRI V. S. JAYAKUMAR, ADVOCATE HAS ALSO ARGUED THE MISCELLANEOUS APPLICATION IN M.A. NO. 26 8/MDS/2004. 4. IN REPLY, THE LEARNED DR SUBMITTED THAT THE RECA LLING OF THE ORDER IN M.A. NO. 268/MDS/2004 COULD NOT BE ALLOWED INSOFAR AS THE OR DER OF THE TRIBUNAL IN ITA NO. 01/MDS/2004 DATED 03-08-2004 WAS THE SUBJECT MATTER OF APPEAL BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AND THE ORDER OF THE TRIBUNAL HAS BEEN UPHELD. IT WAS THE SUBMISSION THAT AS THE ORDER OF THE TRIB UNAL HAS ALREADY BEEN UPHELD BY THE HON'BLE HIGH COURT, THE MISCELLANEOUS APPLIC ATION COULD NO MORE SURVIVE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS TH E ASSESSEE HAS EXPLAINED THE REASONS FOR THE NON-REPRESENTATION IN THE M.A. NO. 138/20, THE ORDER IN M.A. NO. 268/MDS./2004 STANDS RECALLED. FURTHER, AS REG ARDS THE MISCELLANEOUS APPLICATION IN M.A. NO. 268/MDS/2004 AGAINST THE OR DER OF THE TRIBUNAL IN ITA NO. 01/MDS/2004 DATED 03-08-2004 WAS CONCERNED, AS THE ORDER OF THE TRIBUNAL IN M.A. NOS.138/MDS/2010 & 268/MDS/2004 3 ITA NO. 01/MDS/2004 WAS THE SUBJECT MATTER OF APPEA L BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AND THE SAME HAS ALSO BEE N UPHELD, THIS TRIBUNAL BECOMES FUNCTUS OFFICIO IN REGARD TO THE SAID ORDER AND CONSEQUENTLY THE MISCELLANEOUS APPLICATION IN M.A. NO. 268/MDS./2004 STANDS DISMISSED. IN THE CIRCUMSTANCES, THE M.A NO. 138/MDS/2010 STANDS ALLO WED AND THE M.A. NO. 268/MDS/2004 STANDS DISMISSED. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 23-09-2 011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 23 RD SEPTEMBER, 2011. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE