Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 7490 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
06-01-2012
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Assessment Year
2006-2007
Appeal Filed On
22-11-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M.A. NOS. 245 & 246/MDS/2011 (IN ITA NOS. 912 & 913/MDS/2011) ASSESSMENT YEAR : 2005-06 & 2006-07 M/S. ABAN OFFSHORE LTD., (FORMERLY KNOWN AS M/S. ABAN LOYD CHILES OFFSHORE LTD.), 113, PANTHEON ROAD, EGMORE, JANPRIYA CHEST, CHENNAI-600 008. [PAN:AAACA3012H] V. THE ADDL. COMMISSIONER OF INCOME-TAX, COMPANY RANGE-I, CHENNAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE RESPONDENT BY : DR. I. VIJAYAKUMAR, CIT-DR DATE OF HEARING : 06-01-2012 DATE OF PRONOUNCEMENT : 06-01-2012 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AGAINST THE ORDE R OF THIS TRIBUNAL IN THE CASE OF THE ASSESSEE IN ITA NOS. 912 & 913/MDS/2011 DATED 1 1-08-2011 FOR THE ASSESSMENT YEARS 2005-06 AND 2006-07. 2. SHRI SAROJ KUMAR PARIDA, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND DR. I. VIJAYAKUMAR, LEARNED CIT-DR REPRESENTED ON BEHALF OF THE REVENUE. M.A. NOS. 245 & 246/MDS/2011 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEALS IN LIMINE FOR NON-PROSECUTION, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 ITD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO HOLKAR V. CW T REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASS ESSEE SUBMITTING THAT HIS COUNSEL WAS NOT AWARE OF THE DATE OF HEARING DUE TO COMMUNI CATION GAP ABOUT THE NOTICE OF HEARING AND CONSEQUENTLY THE ASSESSEE WAS NOT REPRE SENTED ON THE DATE OF HEARING ON 11-08-2011. THE LEARNED DR DID NOT RAISE ANY SE RIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO THE CIRCUMSTANCES AS EXPLAINED BY THE ASSESSEE, THE ASS ESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF J USTICE, WE RECALL OUR ORDER DATED 11-08-2011. THE APPEALS ARE POSTED FOR HEARING ON 19-03-2012. NO NOTICE OF HEARING NEEDS TO BE ISSUED AS THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING. IN THE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 06/01/2 012. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 06 TH JANUARY, 2012. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE
