Rohini Holdings Pvt. Ltd., CHENNAI v. ACIT, CHENNAI

MA 268/CHNY/2004 | 2000-2001
Pronouncement Date: 07-05-2010 | Result: Dismissed

Appeal Details

RSA Number 26821724 RSA 2004
Assessee PAN AAACR1407P
Bench Chennai
Appeal Number MA 268/CHNY/2004
Duration Of Justice 5 year(s) 5 month(s) 18 day(s)
Appellant Rohini Holdings Pvt. Ltd., CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 07-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 07-05-2010
Assessment Year 2000-2001
Appeal Filed On 19-11-2004
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN JUDICIAL MEMBER .. M.A. NO. 138/MDS/2010 (IN MA NO. 268/MDS/2004) (ARISING OUT OF ITA NO. 01/MDS/2004) ASSESSMENT YEAR : 2000-01 M/S. ROHINI HOLDINGS P. LTD. 137 CHAMIERS ROAD CHENNAI-600 028. [PAN : AAACR1407P] V. THE ASSISTANT COMMISSIONER OF INCOME-TAX COMPANY CIRCLE-V CHENNAI. A N D M.A. NO. 268/MDS/2004 (IN ITA NO. 01/MDS/2004) ASSESSMENT YEAR : 2000-01 M/S. ROHINI HOLDINGS P. LTD. V . THE ASSISTANT COMMISSIONER OF 137 CHAMIERS ROAD INCOME-TAX COMPANY CIRCLE-V CHENNAI-600 028. CHENNAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V. S. JAYAKUMAR ADVOCATEE RESPONDENT BY : SHRI SANJAY DESHMUKH SR.AR DATE OF HEARING : 23 -09-2011 DATE OF PRONOUNCEMENT : 23-09-2011 M.A. NOS.138/MDS/2010 & 268/MDS/2004 2 O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN M.A. NO. 268/MDS/2004 DATED 07-05- 2010. 2. SHRI V.S. JAYAKUMAR ADVOCATE REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI SANJAY DESHMUKH SR. AR REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS THE SUBMISSION BY THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE THAT THE MISCELLANEOUS APPLICATION HAD BEE N FILED FOR THE RECALL OF THE ORDER IN THE MISCELLANEOUS APPLICATION. SHRI V. S. JAYAKUMAR ADVOCATE HAS ALSO ARGUED THE MISCELLANEOUS APPLICATION IN M.A. NO. 26 8/MDS/2004. 4. IN REPLY THE LEARNED DR SUBMITTED THAT THE RECA LLING OF THE ORDER IN M.A. NO. 268/MDS/2004 COULD NOT BE ALLOWED INSOFAR AS THE OR DER OF THE TRIBUNAL IN ITA NO. 01/MDS/2004 DATED 03-08-2004 WAS THE SUBJECT MATTER OF APPEAL BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AND THE ORDER OF THE TRIBUNAL HAS BEEN UPHELD. IT WAS THE SUBMISSION THAT AS THE ORDER OF THE TRIB UNAL HAS ALREADY BEEN UPHELD BY THE HON'BLE HIGH COURT THE MISCELLANEOUS APPLIC ATION COULD NO MORE SURVIVE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS TH E ASSESSEE HAS EXPLAINED THE REASONS FOR THE NON-REPRESENTATION IN THE M.A. NO. 138/20 THE ORDER IN M.A. NO. 268/MDS./2004 STANDS RECALLED. FURTHER AS REG ARDS THE MISCELLANEOUS APPLICATION IN M.A. NO. 268/MDS/2004 AGAINST THE OR DER OF THE TRIBUNAL IN ITA NO. 01/MDS/2004 DATED 03-08-2004 WAS CONCERNED AS THE ORDER OF THE TRIBUNAL IN M.A. NOS.138/MDS/2010 & 268/MDS/2004 3 ITA NO. 01/MDS/2004 WAS THE SUBJECT MATTER OF APPEA L BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AND THE SAME HAS ALSO BEE N UPHELD THIS TRIBUNAL BECOMES FUNCTUS OFFICIO IN REGARD TO THE SAID ORDER AND CONSEQUENTLY THE MISCELLANEOUS APPLICATION IN M.A. NO. 268/MDS./2004 STANDS DISMISSED. IN THE CIRCUMSTANCES THE M.A NO. 138/MDS/2010 STANDS ALLO WED AND THE M.A. NO. 268/MDS/2004 STANDS DISMISSED. 6. THE ORDER WAS PRONOUNCED IN THE COURT ON 23-09-2 011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI DATED THE 23 RD SEPTEMBER 2011. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE