M/s. Club India Resorts & Metro Hotels Limited, Kodaikanal v. DCIT, CHENNAI

MA 151/CHNY/2010 | 1995-1996
Pronouncement Date: 17-09-2010 | Result: Allowed

Appeal Details

RSA Number 15121724 RSA 2010
Assessee PAN AAACC4503H
Bench Chennai
Appeal Number MA 151/CHNY/2010
Duration Of Justice 1 month(s) 3 day(s)
Appellant M/s. Club India Resorts & Metro Hotels Limited, Kodaikanal
Respondent DCIT, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 17-09-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 17-09-2010
Date Of Final Hearing 17-09-2010
Next Hearing Date 17-09-2010
Assessment Year 1995-1996
Appeal Filed On 13-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI PRADEEP PARIKH VICE PRESIDENT AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. M.A. NO. 151/MDS/2010 (IN ITA NO. 717/MDS/1999) ASSESSMENT YEAR : 1995-96 M/S. CLUB INDIA RESORTS AND METRO HOTELS LTD. C/O MR. M. RAJU MANAGING DIRECTOR SUMMERCREEK POOMBARAI VILLAGE KODAIKANAL-624103. VS. THE DEPUTY COMMISSIONER OF INCOME-TAX COMPANY CIRCLE-IV(1) CHENNAI. (PAN : AAACC4503H) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI P.B. SEKARAN O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO. 717/MDS/1999 DATED 09-06-2 010 FOR THE ASSESSMENT YEAR1995-96. 2. SHRI S. SRIDHAR ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B. SEKARAN CIT-DR REPRESENTED ON BEHALF OF THE R EVENUE. M.A. NO. 151/MDS/2010 2 3. THE TRIBUNAL DISMISSED THE ASSESSEES APPEAL IN LIMINE FOR NON- PROSECUTION FOLLOWING THE DECISION OF THE DELHI B ENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA (P) LTD. REPORTED IN 38 I TD 320 AND MADHYA PRADESH HIGH COURT DECISION IN THE CASE OF LATE TUKOJIRAO H OLKAR V. CWT REPORTED IN 223 ITR 480. THE MISCELLANEOUS APPLICATION HAS BEEN FI LED BY THE ASSESSEE SUBMITTING THAT THE NOTICE OF HEARING WAS SENT TO T HE OLD ADDRESS AND BECAUSE OF CHANGE IN ADDRESS THE SAME COULD NOT BE SERVED ON T HE ASSESSEE RESULTING IN THE NON-APPEARANCE ON THE DATE OF HEARING ON 09-06-2010 . THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE SUBMISSIONS. WE ARE CONV INCED THAT DUE TO CHANGE IN THE ASSESSEES ADDRESS THE ASSESSEE WAS NOT ABLE TO APPEAR ON THE DATE OF HEARING. HENCE IN THE INTEREST OF JUSTICE WE RECALL OUR ORDER DATED 09- 06-2010. THE APPEAL IS POSTED FOR HEARING ON 16 TH DECEMBER 2010. IN THE CIRCUMSTANCES THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. THE ORDER WAS PRONOUNCED IN THE COURT ON 17-09-2 010. SD/- SD/- (PRADEEP PARIKH) (GEORGE MATHAN) VICE PRESIDENT JUDICIAL MEMBER CHENNAI DATED THE 17 TH SEPTEMBER 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE