M.A.Steels P.Ltd, Palakkad V. DCIT, Palakkad

MA 46/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9669 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 14-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2012
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NOS. 45 & 46/COCH/2012 (ARSG. OUT OF I.T.A NOS. 116/COCH/2009 & 454/COCH/2 010) ASSESSMENT YEARS: 2004-05 & 05-06 M/S. M.A. STEELS (P) LTD., MENONPARA ROAD, NIDA, KANJIKODE, PALAKKAD [PAN:AADCM 2863R] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PALAKKAD. (ASSESSEE-APPELLANT) (REVENUE- RESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 14/12/2012 DATE OF PRONOUNCEMENT 14/12/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THESE MISCELLANEOUS APP LICATIONS SEEKING RECTIFICATION OF THE ORDER PASSED BY THIS BENCH IN I.T.A. NOS. 116/C OCH/2009 AND 454/COCH/2010 RELATING TO THE ASSESSMENT YEARS 2004-05 AND 2005-0 6. 2. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE BENCH WHEN THESE MISCELLANEOUS APPLICATIONS WERE POSTED FOR HEARING. 3. WE HAVE HEARD LD D.R, WHO SUBMITTED THAT THE ASS ESSEE IS IN THE HABIT OF NOT APPEARING BEFORE THE BENCH. WE FIND MERIT IN THE S AID CONTENTIONS OF THE LD D.R. THERE MAY BE MANY REASONS FOR THE ASSESSEE FOR NOT APPEAR ING BEFORE THE BENCH AND ONE OF THE REASONS COULD BE THAT THE ASSESSEE MAY NOT BE I NTERESTING IN PROSECUTING THE M.P. NOS.45& 46/COCH/2012 2 MISCELLANEOUS APPLICATIONS FILED BEFORE US. UNDER THE PRESENT CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THESE MISCELLANEOUS APPLICATIONS. ACCORDINGLY, WE DISMISS BOTH THE MIS CELLANEOUS APPLICATIONS FILED BY THE ASSESSEE. 4. IN THE RESULT, BOTH THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COUR T ON 14-12-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 14TH DECEMBER, 2012 GJ COPY TO: 1. M/S. M.A. STEELS (P) LTD., MENONPARA ROAD, NIDA, KANJIKODE, PALAKKAD. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PALAKKAD. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, TRICHUR. M.P. NOS.45& 46/COCH/2012 3 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T COCHIN