ACIT, Trivandrum v. State Bank of Travancore, Trivandrum

MA 47/COCH/2010 | 1998-1999
Pronouncement Date: 08-04-2010

Appeal Details

RSA Number 4721924 RSA 2010
Bench Cochin
Appeal Number MA 47/COCH/2010
Appellant ACIT, Trivandrum
Respondent State Bank of Travancore, Trivandrum
Appeal Type Miscellaneous Application
Pronouncement Date 08-04-2010
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 08-04-2010
Date Of Final Hearing 01-04-2011
Next Hearing Date 01-04-2011
Assessment Year 1998-1999
Appeal Filed On 29-07-2010
Judgment Text
IN THE INCOME TAX APPELLAT E TRIBUNAL COCHIN BEN CH COCHIN BEFORE S/SHRI N.VIJAYAKUMARAN JM AND SANJAY AR ORA AM M.P. NOS. 46 47 & 45/COCH/2010 ASSESSMENT YEAR : 1997-98 1998-99 & 2002-03 THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1) TRIVANDRUM. VS. STATE BANK OF TRAVANCORE POOJAPPURA TRIVANDRUM. (REVENUE-APPLICANT) (ASSESSEE -RESPONDENT) REVENUE BY NONE ASSESSEE BY SHRI C.NARESH CA-AR O R D E R PER SANJAY ARORA AM: THIS IS A SET OF THREE MISCELLANEOUS PETIT IONS (MPS) BY THE REVENUE IN RESPECT OF THE ORDER BY THE TRIBUNAL DECIDING THE APPEALS BY THE A SSESSEE FOR THE ASSESSMENT YEARS (A.Y.S) 1997-98 1998-99 AND 2002-03. 2. NONE APPEARED ON BEHALF OF THE REVENUE WHEN ITS APPLICATIONS WERE CALLED OUT FOR HEARING. OBSERVING THIS THE COURT ATTENDANT WAS S PECIFICALLY DIRECTED TO CALL OUT THE REVENUE- APPLICANT I.E. BY NAME AT OUTSIDE THE COURT-ROOM ALSO MENTIONING THE CASE NAME. HOWEVER FINDING NO RESPONSE SO THAT THE MATTER COULD NOT B E PROCEEDED WITH FOR WANT OF PROSECUTION THE REVENUES M.P.S WERE ORDERED AS DISMISSED IN LIMINE BY THE BENCH IN THE OPEN COURT. 3. THE REGISTRY OF THE TRIBUNAL HAS SUBSEQUENTLY I .E. AT 4.30 P.M. ON 1.4.2011 THE DATE OF HEARING RECEIVED A REQUEST FOR ADJOURNMENT OF T HE MATTERS POSTED FOR HEARING ON 1.4.2011 STATING OF THE DRS BEING STUCK IN THE LIFT AS THE R EASON FOR THE NONAPPEARANCE IN THE COURT ROOM AT THE RELEVANT TIME. THE COPY OF THE SAME HAS BEEN PLACED ON RECORD. HOWEVER AS AFORE- STATED THE PROCEEDINGS STOOD COMPLETED AND THE OR DER PRONOUNCED PRIOR TO THE LD. DR REACHING THE COURT MOMENTS BEFORE THE RISING OF TH E BENCH. UNDER THE CIRCUMSTANCES THE REQUEST MADE CANNOT BE ACCEDED TO. THE SAME NEVERT HELESS SEEKS TO CLARIFY THE REASON FOR AND THE BONA FIDES OF THE ABSENCE. THE DEPARTMENT WHOSE CONCERN WE A PPRECIATE IS FREE TO TAKE M.P. NOS. 46 47 & 45 /COCH/2010 2 RECOURSE TO ANY OTHER STEPS PERMISSIBLE IN LAW FOR PRESSING THE GRIEVANCES WHICH WERE SOUGHT TO BE ADDRESSED PER THE INSTANT PROCEEDINGS. WE DE CIDE ACCORDINGLY. 4. IN THE RESULT THE MISCELLANEOUS PETITIONS BY TH E REVENUE ARE DISMISSED IN LIMINE . SD/- SD/- (N.VIJAYAKUMARAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 08TH APRIL 2011 GJ COPY TO: 1. STATE BANK OF TRAVANCORE POOJAPPURA TRIVANDRUM . 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1( 1) TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-I TRIV ANDRUM. 4. THE COMMISSIONER OF INCOME-TAX TRIVANDRUM. 5. D.R. I.T.A.T. COCHIN BENCH COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) M.P. NOS. 46 47 & 45 /COCH/2010 3