Shri J.Pachaiappan, Vellore V. ITO, Vellore

MA 241/CHNY/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7481 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 20-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K NIRAIMATHI AZHAGAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.A.NOS.238 TO 240/MDS/2011 (IN I.T.A.NOS. 1886 TO 1888/MDS/2008) (ASSESSMENT YEARS : 2000-01, 2001-02 & 2002-03) J.P.AMSA, NO.15, SAKTHI VINAYAGAR KOIL STREET, THAKKOLAM, ARAKONAM TALUK VELLORE. PAN AEUPA 9978 H VS. THE INCOME-TAX OFFICER, WARD-I(3), VELLORE. (APPLICANT) (RESPONDENT) M.A.NOS. 241 TO 243/MDS/2011 (IN I.T.A.NOS. 1889 TO 1891/MDS/2008) (ASSESSMENT YEARS : 2000-01, 2001-02 & 2002-03) SHRI J. PACHAIAPPAN, NO.15, SAKTHI VINAYAGAR KOIL STREET, THAKKOLAM, ARAKONAM TALUK VELLORE. PAN AIXPP 0325 L VS. THE INCOME-TAX OFFICER, WARD-I(3), VELLORE. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.NIRAIMATHI AZHAGAN , FCA RESPONDENT BY : SHRI K.E.B.RENGARAJAN, JU NIOR STANDING COUNSEL MA 238 TO 243/11 :- 2 -: DATE OF HEARING : 6 TH JANUARY, 2012 DATE OF PRONOUNCEMENT : 6 TH JANUARY, 2012 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THESE PETITIONS ARE FILED BY THE ASSESSEES. THE PE TITIONS ARE IN FACT, RESTORATION PETITIONS. THESE RESTORAT ION PETITIONS ARE FILED BY THE ASSESSEES IN THE CONTEXT OF COMMON EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 27 TH MAY, 2009 IN ITA NOS. 1889, 1890 & 1891/MDS/2008 AND ITA NOS. 1886, 1887 & 1888/MDS/2008. THE TRIBUNAL DISPOSED OF THE ABOVE A PPEALS THROUGH THE ABOVE MENTIONED COMMON ORDER, EX PARTE FOR THE REASON THAT NOBODY WAS PRESENT FOR THE ASSESSEES AT THE TIME OF HEARING. THOSE APPEALS WERE IN FACT FILED BY THE R EVENUE. AS THERE WAS NOBODY APPEARING FOR THE ASSESSEES, THE T RIBUNAL HEARD AND DISPOSED OF THE APPEALS EX PARTE, AFTER H EARING THE COUNSEL APPEARING FOR THE REVENUE. NOW, IT IS THE PRAYER OF THE ASSESSES THAT THE SAID COMMON EX PARTE ORDER MAY BE RECALLED BY THE TRIBUNAL AND THE APPEALS MAY BE RESTORED ON ITS ROLLS FOR HEARING AND DISPOSAL AFTER AFFORDING ASSESSEES/PETI TIONERS AN MA 238 TO 243/11 :- 3 -: OPPORTUNITY. IT IS THE CASE OF THE ASSESSEES THAT THEY WERE MEDICALLY INDISPOSED OF AND IT WAS FOR THAT REASON THAT THEY COULD NOT MAKE APPEARANCE BEFORE THE TRIBUNAL WHILE THE A PPEALS WERE HEARD AND DISPOSED OF. 2. THEY HAVE ALSO FILED COPIES OF MEDICAL CERTIFICA TES TO SUPPORT THEIR SUBMISSIONS. 3. THE BELATED SUBMISSIONS MADE BY THE ASSESSEES DO NOT CARRY ANY CONVICTION BEFORE US. THE TRIBUNAL HAS C ONSIDERED THE GROUNDS RAISED BY THE REVENUE IN THEIR APPEALS IN A DETAILED MANNER AND THE APPEALS WERE DISPOSED OF ON MERITS. THE TRIBUNAL HAS PASSED A COMMON ORDER RUNNING TO 19 PA GES WHEREIN THE ISSUES RAISED IN APPEALS WERE DISCUSSED IN A DETAILED MANNER. THEREFORE, IT IS TO BE SEEN THAT THE APPEA LS HAVE ALREADY BEEN DISPOSED OF ON MERITS. 4. IN THESE CIRCUMSTANCES, WE ARE NOT INCLINED TO A CCEPT THE BELATED SUBMISSIONS MADE BY THE ASSESSEES. THESE P ETITIONS ARE ACCORDINGLY DISMISSED. MA 238 TO 243/11 :- 4 -: ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING, ON FRIDAY, THE 6 TH OF JANUARY, 2012 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 6 TH JANUARY, 2012 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR