Centre for Individual and Corporate Action, CHENNAI V. ACIT, CHENNAI

MA 185/CHNY/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9276 (ITAT-CHENNAI)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 01-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI. BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER M.P. NOS. 184, 185, 186, 187, 188 & 189/MDS/2012 [IN I.T.A. NOS. 880, 881, 882, 883, 884 & 885/MDS/2 012 ASSESSMENT YEARS : 1995-96, 96-97, 97-98, 98-99, 99 -2000 & 2000-01 CENTRE FOR INDIVIDUAL AND CORPORATE ACTION (CICA), T-73, ANNA NAGAR, CHENNAI 600 040. [PAN:AADPN2553J] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, BUSINESS CIRCLE XIII, CHENNAI. (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : SHRI K.E.B. RENGARAJAN, JUNIOR STANDING COUNSEL DATE OF HEARING : 16.11.2012 DATE OF PRONOUNCEMENT : 16.11.2012 ORDER PER S.S. GODARA, JUDICIAL MEMBER THE ASSESSEE HAS FILED THESE MISCELLANEOUS PETITIO NS UNDER SECTION 254(2) OF THE INCOME TAX ACT 1961 [IN SHORT THE AC T] FOR RECALLING THE CONSOLIDATED ORDER DATED 23.07.2012 PASSED BY THIS BENCH IN I.T.A. NOS. 880, 881, 882, 883, 884 AND 885/MDS/2012 FOR THE AS SESSMENT YEARS 1995- 96, 96-97, 97-98, 98-99, 99-2000 & 2000-01. 2. DESPITE SERVICE OF NOTICE ON 07.11.2012 BY WAY OF RPAD (RECEIPT AVAILABLE ON RECORD), THE ASSESSEE DID NOT APPEAR W HEN THE MISCELLANEOUS M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. .184 184 184 184 - -- - 189 189189 189/M/ /M/ /M/ /M/12 1212 12 2 PETITIONS WERE CALLED TWICE FOR HEARING. SO, IT IS INFERRED THAT IT IS NOT INTERESTED IN PROSECUTING THE PETITIONS. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES AND F OLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF M ULTIPLAN (INDIA) LTD. (38 ITD 320) AND THE JUDGMENT OF THE HONBLE MADHYA PRA DESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480), THE MI SCELLANEOUS PETITIONS OF THE ASSESSEE ARE DISMISSED FOR WANT OF PROSECUTION. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 16 TH OF NOVEMBER, 2012 AT CHENNAI. SD/ - SD/ - (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER CHENNAI, DATED, THE 16.11.2012 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.