The Coonoor Club, Nilgiris V. ITO, Ooty

MA 73/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6546 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I N THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. M. A. NO. 73/MDS/2011 (IN ITA NO. 2160/MDS/2008) ASSESSMENT YEAR :2006-07 THE COONOOR CLUB, CLUB ROAD, COONOOR, NILGIRIS. V. THE INCOME TAX OFFICER, WARD-I(2), OOTY. (PAN: AAAAC3157H) (APPLICANT) (RESPONDENT) APPLICANT BY : MS. HEMA MURALIKRISHNAN RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRI BUNAL IN ITA NO.2160/MDS/2008 DATED 21-02-2011 FOR THE ASSESSMENT YEAR 2006-07. 2. MS, HEMA MURALIKRISHNAN, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SHAJI P. JACOB SR. DR REPRESENTED ON BEHAL F OF THE REVENUE. 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON-PROSECUTION, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TR IBUNAL IN THE CASE OF CIT V. M.A. NO.73/MDS/2011 2 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 ITS COUNSEL COULD NOT REPRESENT THE ASSESSEE ON THE DATE OF HEA RING ON 21-02-2011 DUE TO WRONG NOTING OF THE DATE OF HEARING BY THE COUNSEL. THE LD. DR DID NOT RAISE ANY SERIOUS 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 21-02-2011. THE APPEAL IS POSTED FOR HEARING ON 09-08-2011. 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 N FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 17-06-2 011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 17 TH JUNE, 2011. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE