ACIT, Trivandrum V. State Bank of Travancore, Trivandrum

MA 47/COCH/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3523 (ITAT-COCHIN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-04-2010
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 01-04-2011
• Assessment Year: 1998-1999
• Appeal Filed On: 29-07-2010
• Court: TRIBUNAL
• Assessee Lawyers: C NARESH CAAR

Judgement Text

IN THE INCOME TAX APPELLAT E TRIBUNAL COCHIN BEN CH, COCHIN BEFORE S/SHRI N.VIJAYAKUMARAN, JM AND SANJAY AR ORA, AM M.P. NOS. 46, 47 & 45/COCH/2010 ASSESSMENT YEAR : 1997-98, 1998-99 & 2002-03 THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), TRIVANDRUM. VS. STATE BANK OF TRAVANCORE, POOJAPPURA, TRIVANDRUM. (REVENUE-APPLICANT) (ASSESSEE -RESPONDENT) REVENUE BY NONE ASSESSEE BY SHRI C.NARESH, CA-AR O R D E R PER SANJAY ARORA, AM: THIS IS A SET OF THREE MISCELLANEOUS PETIT IONS (MPS) BY THE REVENUE IN RESPECT OF THE ORDER BY THE TRIBUNAL DECIDING THE APPEALS BY THE A SSESSEE FOR THE ASSESSMENT YEARS (A.Y.S) 1997-98, 1998-99 AND 2002-03. 2. NONE APPEARED ON BEHALF OF THE REVENUE WHEN ITS APPLICATIONS WERE CALLED OUT FOR HEARING. OBSERVING THIS, THE COURT ATTENDANT WAS S PECIFICALLY DIRECTED TO CALL OUT THE REVENUE- APPLICANT, I.E., BY NAME, AT OUTSIDE THE COURT-ROOM , ALSO MENTIONING THE CASE NAME. HOWEVER, FINDING NO RESPONSE, SO THAT THE MATTER COULD NOT B E PROCEEDED WITH FOR WANT OF PROSECUTION, THE REVENUES M.P.S WERE ORDERED AS DISMISSED IN LIMINE BY THE BENCH IN THE OPEN COURT. 3. THE REGISTRY OF THE TRIBUNAL HAS SUBSEQUENTLY, I .E., AT 4.30 P.M. ON 1.4.2011, THE DATE OF HEARING, RECEIVED A REQUEST FOR ADJOURNMENT OF T HE MATTERS POSTED FOR HEARING ON 1.4.2011, STATING OF THE DRS BEING STUCK IN THE LIFT AS THE R EASON FOR THE NONAPPEARANCE IN THE COURT ROOM AT THE RELEVANT TIME. THE COPY OF THE SAME HAS BEEN PLACED ON RECORD. HOWEVER, AS AFORE- STATED, THE PROCEEDINGS STOOD COMPLETED, AND THE OR DER PRONOUNCED, PRIOR TO THE LD. DR REACHING THE COURT, MOMENTS BEFORE THE RISING OF TH E BENCH. UNDER THE CIRCUMSTANCES, THE REQUEST MADE CANNOT BE ACCEDED TO. THE SAME, NEVERT HELESS, SEEKS TO CLARIFY THE REASON FOR AND THE BONA FIDES OF THE ABSENCE. THE DEPARTMENT, WHOSE CONCERN WE A PPRECIATE, IS FREE TO TAKE M.P. NOS. 46, 47 & 45 /COCH/2010 2 RECOURSE TO ANY OTHER STEPS PERMISSIBLE IN LAW FOR PRESSING THE GRIEVANCES WHICH WERE SOUGHT TO BE ADDRESSED PER THE INSTANT PROCEEDINGS. WE DE CIDE ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS BY TH E REVENUE ARE DISMISSED IN LIMINE . SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 08TH APRIL, 2011 GJ COPY TO: 1. STATE BANK OF TRAVANCORE, POOJAPPURA, TRIVANDRUM . 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1( 1), TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, TRIV ANDRUM. 4. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) M.P. NOS. 46, 47 & 45 /COCH/2010 3