NEPC India Ltd., Coimbatore v. ACIT, Coimbatore

MA 34/CHNY/2013 | 1995-1996
Pronouncement Date: 12-07-2013 | Result: Dismissed

Appeal Details

RSA Number 3421724 RSA 2013
Assessee PAN AAACN1567E
Bench Chennai
Appeal Number MA 34/CHNY/2013
Duration Of Justice 3 month(s) 16 day(s)
Appellant NEPC India Ltd., Coimbatore
Respondent ACIT, Coimbatore
Appeal Type Miscellaneous Application
Pronouncement Date 12-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Date Of Final Hearing 12-07-2013
Next Hearing Date 12-07-2013
Assessment Year 1995-1996
Appeal Filed On 27-03-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI [BEFORE SHRI N.S. SAINI ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY JUDICIAL MEMBER] M.P.NOS.34 & 35/MDS/2013 [IN I .T.A NOS. 1902 AND 1903/MDS/2011] ASSESSMENT YEARS : 1995-96 AND 1996-97 M/S NEPC INDIA LTD. 1678 TRICHY ROAD RAMANATHAPURAM COIMBATORE 641 045 VS THE ACIT COMPANY CIRCLE I(2) COIMBATORE [PAN AAACN 1567 E] (RESPONDENT) (PETITIONER) PETITIONER BY : NONE RESPONDENT BY : SHRI N. MADHAVAN JT. CIT DATE OF HEARING : 12-07-2013 DATE OF PRONOUNCEMENT : 12-07-2013 O R D E R PER N.S. SAINI ACCOUNTANT MEMBER THESE ARE THE MISCELLANEOUS PETITI ONS FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIB UNAL DATED 4.5.2012 PASSED IN REVENUES APPEALS IN I.T.A.NO. 1902 AND 1 903/MDS/2011 FOR ASSESSMENT YEARS 1995-96 AND 1996-97. 2. IN THESE MISCELLANEOUS PETITIONS THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE APPEALS WERE POSTED FOR HEARIN G ON 26.4.2012 AND NO NOTICE WAS SERVED ON THE RESPONDENT-ASSESSEE. S INCE NO NOTICE M.P NOS.34 & 35/13 :- 2 -: WAS SERVED ON THE RESPONDENT-ASSESSEE OR HIS AUTHOR IZED REPRESENTATIVE THEREFORE THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DATE OF HEARING FIXED BY THE TRIBUNAL. IT WAS THEREFORE STATED THAT THE ORDER OF THE TRIBUNAL DATED 4.5.2012 BE RE CALLED AND THE APPEALS BE FIXED FOR HEARING AND DISPOSED OF AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. 3. THE MISCELLANEOUS PETITIONS WERE FIXED FOR HEARING ON 19.4.2013 ON WHICH DATE THE LD. A.R OF THE ASSESSEE FILED PETITION FOR ADJOURNMENT OF THE HEARING ON THE GROUND THAT SHRI R.SIVARAMAN THE LD. A.R OF THE ASSESSEE HAS TO FILE A PAPER BOOK CO NTAINING THE DETAILS OF EARLIER ORDERS OF THE TRIBUNAL. THE REQUEST FOR ADJOURNMENT WAS GRANTED AND THE MISCELLANEOUS PETITIONS WERE POSTED FOR HEARING ON 7.6.2013. ON 7.6.2013 THE BENCH DID NOT FUNCTION AND THEREFORE THE MISCELLANEOUS PETITIONS WERE ADJOURNED TO 21.6.2013 . AGAIN ON 21.6.2013 THE BENCH DID NOT FUNCTION AND THEREFORE THE MISCELLANEOUS PETITIONS WERE ADJOURNED TO 28.6.2013. 4. ON 28.6.2013 THE LD. A.R OF THE ASSESSEE SHRI B. RAMAKRISHNAN APPEARING ON BEHALF OF SHRI R. SIVARA MAN PRAYED FOR ADJOURNMENT OF THE HEARING AS SHRI SIVARAMAN WAS BU SY IN THE HIGH COURT. THE MISCELLANEOUS PETITIONS WERE ADJOURNED TO 5.7.2013. M.P NOS.34 & 35/13 :- 3 -: 5. ON 5.7.2013 THE LD. A.R FILED AN ADJOURNMENT PETIT ION SEEKING ADJOURNMENT OF THE HEARING FOR THE REASON THAT HE H AS TO PROFESSIONALLY ATTEND SLP IN HON'BLE SUPREME COURT OF INDIA ON 5.7 .2013. THE REQUEST WAS GRANTED AND THE MISCELLANEOUS PETITIONS WERE ADJOURNED TO 12.7.2013. 6. TO-DAY WHEN THE MISCELLANEOUS PETITIONS WERE CALLE D FOR HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSE E AND NEITHER ANY ADJOURNMENT PETITION WAS FILED. THE ABOVE CONDUCT OF THE LD. A.R OF THE ASSESSEE SHOWS THAT HE IS NOT SERIOUS IN PROSEC UTING THE ABOVE MISCELLANEOUS PETITIONS FILED BEFORE THE TRIBUNAL. HENCE THE SAME ARE DISMISSED FOR WANT OF PROSECUTION. 7. IN THE RESULT THE MISCELLANEOUS PETITIONS FILED B Y THE ASSESSEE ARE DISMISSED ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY THE 12 TH OF JULY 2013 AT CHENNAI SD/- SD/- (VIKAS AWASTHY) JUDICIAL MEMBER (N.S.SAINI) ACCOUNTANT MEMBER DATED : 12 TH JULY 2013 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR