D.Ravi, Erode V. DCIT, Coimbatore

MA 98/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5182 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-10-2010
• Assessment Year: misc
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.P NO.97/MDS/2010 [ARISING OUT OF M.P.NOS.286/MDS/09,48/MDS/09 & 344/ MDS/07 IN I.T.(SS)A NO. 149/MDS/04] BLOCK ASSESSMENT PERIOD 1.4.1990 TO 12.10.2000 SHRI D KRISHNAMOORTHY 41, GANDHI NAGAR, KANGAYAM ERODE VS THE ACIT CENTRAL CIRCLE II COIMBATORE [PAN AFAPK 5741D ] (PETITIONER) (RESPONDENT) M.P.NO.99/MDS/2010 [ARISING OUT OF M.P.NOS.287/MDS/09, 49/MDS/09 AND 3 46/MDS/07 IN I.T.(SS)A NO.150/MDS/04] BLOCK ASSESSMENT YEARS 1991-92 TO 2001-02 SRI KAMADHENU OIL MILLS 36, GANDHI NAGAR, KANGAYAM ERODE VS THE ACIT CENTRAL CIRCLE II COIMBATORE [PAN AAIFS 7073D] (PETITIONER) (RESPONDENT) M.P NO.98/MDS/2010 [ARISING OUT OF M.P.NOS.288/MDS/09, 50/MDS/09 & 347 /MDS/07 IN I.T.(SS)A NO. 151/MDS/04] BLOCK ASSESSMENT YEARS 1991-92 TO 2001-02 SHRI D RAVI 28 AGASTHYALINGAMPALAYAM ROAD TIRUPUR ROAD, KANGAYAM ERODE VS THE ACIT CENTRAL CIRCLE II COIMBATORE [PAN ACQPR 1418N ] (PETITIONER) (RESPONDENT) M.P 97,98 & 99/10 :- 2 -: PETITIONER BY : NONE RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JM: THROUGH THESE MISCELLANEOUS PETITIONS, THE ASSESSEES PRAYED FOR RECALLING OF THE TRIBUNAL ORDER DATED 9.4.2010 PASSED EX-PARTE IN M.P.NOS.286 TO 289/MDS/2009 ARISING OUT OF ABOVE CA PTIONED I.T.(SS)A NOS. 2. DESPITE SERVICE OF NOTICE, NONE ATTENDED O N BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. EARLIER ALSO, THE MISCELLANEOUS PETITIONS WERE DISMISSED IN LIMINE AS NONE ATTENDED TO REPRESENT THE ASSESSEES CASE. BESIDES, UNDER SECTION 254(2) ON LY THE ORDER PASSED U/S 254(1) CAN BE RECTIFIED. FURTHER, IN VIEW OF THE DECISION OF HON'BLE MADRAS HIGH COURT IN THE CASE OF DR. S. PA NNEERSELVAM VS ACIT, 319 ITR 135, NO MISCELLANEOUS PETITION IN RES PECT OF SAME ISSUE IS PERMISSIBLE U/S 254(2) OF THE ACT. RESPECTFULLY FOLLOWING THE ABOVE DECISION, WE SUMMARILY DISMISS THESE MISCELLANEOUS PETITIONS. 3. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 29.10.2010.. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 29 TH OCTOBER, 2010 RD COPY TO: PETITIONERS/RESPONDENT/CIT(A)/CIT/DR