S.Dhamotharan, Coimbatore v. ITO, Coimbatore

MA 46/CHNY/2010 | 2004-2005
Pronouncement Date: 06-08-2010 | Result: Dismissed

Appeal Details

RSA Number 4621724 RSA 2010
Assessee PAN AADHD7220C
Bench Chennai
Appeal Number MA 46/CHNY/2010
Duration Of Justice 5 month(s) 8 day(s)
Appellant S.Dhamotharan, Coimbatore
Respondent ITO, Coimbatore
Appeal Type Miscellaneous Application
Pronouncement Date 06-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 06-08-2010
Date Of Final Hearing 06-08-2010
Next Hearing Date 06-08-2010
Assessment Year 2004-2005
Appeal Filed On 26-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN JUDICIAL MEMBER M.A. NO. 46/MDS/2010 (IN ITA NO. 2615/MDS/2007) ASSESSMENT YEAR : 2004-05 SHRI S. DHAMOTHARAN 6 KUMARAN LAYOUT GANAPATHY COIMBATORE-6 VS. THE INCOME TAX OFFICER WARD-II(4) COIMBATORE. (PAN: AADHD7220C) (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI B. SRINIVAS O R D E R PER GEORGE MATHAN JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN MP NO. 20/MDS/2009 ARISING OUT OF ITA NO. 2615/MDS/2007 DA TED 8-1-2010 FOR THE ASSESSMENT YEAR 2004-05. SHRI B. SRINIVAS DR R EPRESENTED ON BEHALF OF THE REVENUE BUT NONE REPRESENTED ON BEHALF OF THE ASSES SEE. 2. WE HAVE HEARD THE LEARNED DR. ORIGINALLY THE AP PEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON 29-12-2008 FOR NON-PROSECUTION OF THE APPEAL BY THE ASSESSEE. SUBSEQUENTLY THE ASSESSEE FILED A MISCE LLANEOUS APPLICATION BEING MP NO. 20/MDS/09 STATING THAT THE REASON FOR HIS N ON-APPEARANCE ON THE DATE OF M.A. NO.46/MDS/2010 2 HEARING WAS DUE TO NON-RECEIPT OF NOTICE OF HEARING . THE ASSESSEE HAD CLARIFIED THAT HE HAD RECEIVED THE ORDER OF THE TRIBUNAL IN I TA NO. 2615/MDS/2007 DATED 29.12.2008 AND THAT THERE WAS NO CHANGE IN HIS RESI DENTIAL ADDRESS. WHEN THE ABOVE MISCELLANEOUS APPLICATION WAS POSTED FOR HEAR ING ON 8-1-2010 AGAIN NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND THE TRIBU NAL DISMISSED THE MISCELLANEOUS APPLICATION IN LIMINE FOR NON-PROSECUTION BY FOLLOWING THE DECISION RENDERED BY THE HON'BLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT (223ITR 480) AND THE TRIBUN AL DECISION IN CIT V. MULTIPLAN INDIA LTD. (38 ITD 320). AT THE TIME OF H EARING OF THE PRESENT MISCELLANEOUS APPLICATION AGAIN NONE WAS REPRESENT ED ON BEHALF OF THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERE STED IN PROSECUTING HIS CASE. THUS APPLYING THE RATIO OF THE ABOVE MENTIONED DECI SIONS WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AS IN LIMINE . IN THE CIRCUMSTANCES THE MISCELLANEOUS APPLICATION IS DIS MISSED IN LIMINE FOR NON- PROSECUTION. 3. THE ORDER WAS PRONOUNCED IN THE COURT ON 6 TH AUGUST 2010. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI DATED THE 6 TH AUGUST 2010. H. COPY TO: APPLICANT/AO/CIT (A)/CIT/D.R./GUARD FILE