M/s. Club India Resorts & Metro Hotels Limited, Kodaikanal V. DCIT, CHENNAI

MA 151/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4866 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-09-2010
• Assessment Year: 1995-1996
• Appeal Filed On: 13-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: S SRIDHAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI PRADEEP PARIKH, VICE PRESIDENT AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.A. NO. 151/MDS/2010 (IN ITA NO. 717/MDS/1999) ASSESSMENT YEAR : 1995-96 M/S. CLUB INDIA RESORTS AND METRO HOTELS LTD., C/O MR. M. RAJU, MANAGING DIRECTOR, SUMMERCREEK, POOMBARAI VILLAGE, KODAIKANAL-624103. VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE-IV(1), CHENNAI. (PAN : AAACC4503H) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI P.B. SEKARAN O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO. 717/MDS/1999 DATED 09-06-2 010 FOR THE ASSESSMENT YEAR1995-96. 2. SHRI S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B. SEKARAN, CIT-DR REPRESENTED ON BEHALF OF THE R EVENUE. M.A. NO. 151/MDS/2010 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON- PROSECUTION, FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 I TD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO H OLKAR V. CWT REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE SUBMITTING THAT THE NOTICE OF HEARING WAS SENT TO T HE OLD ADDRESS AND BECAUSE OF CHANGE IN ADDRESS THE SAME COULD NOT BE SERVED ON T HE ASSESSEE RESULTING IN THE NON-APPEARANCE ON THE DATE OF HEARING ON 09-06-2010 . THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO CHANGE IN THE ASSESSEES ADDRESS, THE ASSESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF JUSTICE, WE RECALL OUR ORDER DATED 09- 06-2010. THE APPEAL IS POSTED FOR HEARING ON 16 TH DECEMBER, 2010. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 17-09-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 17 TH SEPTEMBER, 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE