Tamilnadu Industrial Development Corpn Ltd., CHENNAI V. ACIT, CHENNAI

MA 80/CHNY/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0507 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER .. M.P. NO. 80/MDS/2013 (IN I.T.A. NO. 1181/MDS/2008) ASSESSMENT YEAR : 2003-04 M/S TAMILNADU INDUSTRIAL DEVELOPMENT CORPN LTD., 19-A, RUCKMANI LAKSHMIPATHY ROAD, EGMORE, CHENNAI - 600 008. PAN : AAACT 3409 P (PETITIONER) V. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(1), CHENNAI - 600 034. (RESPONDENT) PETITIONER BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE RESPONDENT BY : SHRI SHAJI P. JACOB, ADDL. CIT DATE OF HEARING : 07.06.2013 DATE OF PRONOUNCEMENT: 07.06.2013 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : GRIEVANCE RAISED BY THE ASSESSEE, THROUGH THIS MIS CELLANEOUS PETITION, IS THAT IN THE COMMON ORDER DATED 12 TH MAY, 2009, PASSED BY THIS TRIBUNAL, ON REVENUES APPEAL AND ASSESSEES C ROSS-OBJECTION FOR ASSESSMENT YEAR 1996-97 (I.T.A. NO. 989/MDS/200 8 AND C.O. NO. 121/MDS/2008) AND ASSESSEES APPEAL FOR ASSESSMENT YEAR 2003-04 M.P. NO. 80/MDS/13 2 (I.T.A. NO. 1181/MDS/2008), LAST MENTIONED APPEAL W AS NOT CONSIDERED FOR ADJUDICATION. 2. HEARD BOTH PARTIES. FACING SHEET OF THE ORDER O F THIS TRIBUNAL CLEARLY SHOWS THAT THE ADJUDICATED APPEALS COVERED I.T.A. NO. 989/MDS/2008 FOR ASSESSMENT YEAR 1996-97, C.O. NO. 121/MDS/2008 FOR ASSESSMENT YEAR 1996-97 AND I.T.A. NO. 1181/MDS /2008 FOR ASSESSMENT YEAR 2003-04. ALL THESE APPEALS WERE DI SMISSED FOR THE FAILURE OF ASSESSEE AS WELL AS REVENUE TO OBTAIN PE RMISSION FROM COD. THOUGH IT IS NOT MENTIONED IN SO MANY WORDS B Y THE TRIBUNAL THAT APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 200 3-04 WAS ALSO BEING DISMISSED FOR WANT OF APPROVAL FROM COD, IN O UR OPINION, PARA 3 OF THE TRIBUNAL ORDER CLEARLY STATES THAT APPEALS AND CROSS-OBJECTION ARE DISMISSED. NON-INDICATION OF APPEAL NO.1181/MD S/2008 FOR ASSESSMENT YEAR 2003-04, IN OUR OPINION, DOES NOT M AKE ANY DIFFERENCE. WE ARE, THEREFORE, OF THE OPINION THAT BY THE SAID CONSOLIDATED ORDER DATED 12 TH MAY, 2009, AND FOR THE REASONS MENTIONED THEREIN, APPEAL OF THE ASSESSEE IN I.T.A. NO. 1181/MDS/2008 FOR ASSESSMENT YEAR 2003-04 ALSO STOO D DISMISSED. M.P. NO. 80/MDS/13 3 3. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE COURT ON FRIDAY, THE 7 TH OF JUNE, 2013, AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 7 TH JUNE, 2012. KRI. COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE