M/s. V.M.Sons, Trichy v. ITO, Trichy

MA 148/CHNY/2010 | 2001-2002
Pronouncement Date: 03-12-2010 | Result: Dismissed

Appeal Details

RSA Number 14821724 RSA 2010
Assessee PAN AASFV8652M
Bench Chennai
Appeal Number MA 148/CHNY/2010
Duration Of Justice 4 month(s) 5 day(s)
Appellant M/s. V.M.Sons, Trichy
Respondent ITO, Trichy
Appeal Type Miscellaneous Application
Pronouncement Date 03-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 03-12-2010
Date Of Final Hearing 26-11-2010
Next Hearing Date 26-11-2010
Assessment Year 2001-2002
Appeal Filed On 28-07-2010
Judgment Text
IN THE INCOMETAX APPELLATE TRIBUNAL: D- BENCH:CHENN AI (BEFORE SHRI HARI OM MARATHA JUDICIAL M EMBER AND SHRI ABRAHAM P. GEORGE. ACCOUNTANT MEMBER) MA NO.148/MDS/2010 IN ITA NO.1090/ MDS/06 ASST. YEAR 2001-02 M/S V.M.SONS NOW A DISSOLVED FIRM REPRESENTED BY SHRI BASHEER AHMED 26/55 MAIN KANDY ST. BEEMANAGAR TRICHY. PAN AASFV8652M VS THE INCOME-TAX OFFICER CIR.II TRICHY (APPLICANT) (RESPONDENT) APPLICANT BY: RESPONDENT BY: SRI K.MEENAKSHISUNDARAM SRI B.SRINIVAS ORDER PER ABRAHAM P.GEORGE ACCOUNTANT MEMBER THIS IS A MISC. PETITION FILED BY ONE SHRI M.BASHEE R AHMED ON BEHALF OF A DISSOLVED FIRM M/S V.M. SONS. M/S V.M.S ONS WAS APPELLANT IN ITA NO.1090/MDS/2006. AGAINST THE ORDER DATED 2 ND SEPT. 2008 OF THIS TRIBUNAL IN ITA NO.1090/MDS/2006 A MISC. PETIT ION NUMBERED AS MISC. PETITION NO.111/MDS/09 WAS EARLIER FILED BY M/S V.M. SONS. SUCH MP 148/MDS/10 2 MISC. PETITION WAS SIGNED BY ONE SHRI V.M.SHAHUL HA MEED FOR AND ON BEHALF OF THE FIRM M/S V.M.SONS. THE SAID MISC. PET ITION NUMBERED AS MP 111/MDS/09 WAS DISMISSED BY THE TRIBUNAL FOR NON P ROSECUTION VIDE ITS ORDER DATED 10-11-2009. 2. NOW WE FIND THAT THE MISC. PETITION PRESENTLY FI LED IS ALSO RAISING SAME GRIEVANCE AS RAISED IN THE EARLIER MISC. PETIT ION NO.111/MDS/09. HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF DR .S.PANNEERSELVAM VS. ACIT (319 ITR 135) HAS ALREADY HELD THAT BE A MISC. PETITION CANNOT BE ENTERTAINED WHEN THERE WAS AN EARLIER MISC. PETITI ON WHICH WAS DISPOSED OF BY THE TRIBUNAL SINCE THE RULE OF MERGER APPLIES . 3. THOUGH THE LD. COUNSEL FOR THE PETITIONER HAS R ELIED ON THE DECISION OF HONBLE BOMBAY HIGHCOURT DECISION IN THE CASE OF KIKABHAI ABDUL ALI V. ITAT (32 ITR 762) WE FIND THAT THE SAID DECISIO N OF THE HONBLE BOMBAY HIGH COURT WAS REGARDING RIGHTS OF PERSONS W HO BECAME LIABLE TO PAY TAX TO APPEAL OR TO APPLY FOR REFERENCE. HONBL E BOMBAY HIGH COURT WAS DEALING WITH A CASE OF A REFERENCE MADE BY A PE RSON OTHER THAN A PERSON WHO HAD FILED APPEAL BEFORE THE TRIBUNAL. IN OUR OPINION THIS WOULD NOT HELP THE CASE OF THE ASSESSEE SINCE ALRE ADY A MISC. PETITION WAS FILED ON THE SAME GRIEVANCE BY ONE OF THE PARTNERS FOR AND ON BEHALF OF THE DISSOLVED FIRM AND THIS WAS DISMISSED BY THE TR IBUNAL. HENCE WE ARE MP 148/MDS/10 3 UNABLE TO ENTERTAIN THE MISC. PETITION PRESENTLY FI LED. THE MISC. PETITION THEREFORE STANDS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 03-12 -2010. SD/- SD/- ( HARI OM MARATHA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 3 RD DEC. 2010 NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D .R/ GUARD FILE.