Gyatk RVCR Apparatus P. Ltd, Ernakulam V. The DCIT, Ernakulam

ITA 100/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96780 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 16-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 12-02-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM I.T.A. NO.100 /COCH/2015 ASSESSMENT YEAR : 2008-09 M/S.GYATK RVCR APPARATUS (P) LTD., 44/460, PRASHANTH, JUNIOR JANATHA ROAD, VYTILLA P.O., ERNAKULAM, KOCHI-682 019. [PAN: AACCG 6137D] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX,CIRCLE-2(2), ERNAKULAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 16/11/2015 DATE OF PRONOUNCEMENT 16/11/2015 O R D E R PER B.P.JAIN, ACCOUNTANT MEMBER: THIS APPEAL OF THE ASSESSEE ARISES FROM THE OR DER OF THE LD. CIT(A)-II, KOCHI, DATED 19-09-2014 FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING OF THIS APPEAL, NONE APPE ARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE OF HEARING WAS SENT THROUGH RPAD. THE NOTICE WAS SENT ON THE ADDRESS GIVEN IN FORM NO.36. THE ASSESSEE HAS NOT I NTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT P ETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE I.T.A. NO.100/COCH/2015 2 APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY AD JOURNING THE HEARING OF THE APPEAL. CONSIDERING THESE FACTS AND KEEPING IN MI ND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF M ULTIPLAN INDIA VS. CIT, REPORTED IN 38 ITD 320 (DELHI) AND IN VIEW OF THE DECISION OF T HE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED I N 223 ITR 480 ( M.P. ) , WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE O N A LATER STAGE GIVES EXPLANATION WITH REGARD TO ITS NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS P ER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED T HE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARI NG ON MERIT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT O N 16-11-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 16 TH NOVEMBER, 2015 GJ COPY TO: 1. M/S.GYATK RVCR APPARATUS (P) LTD., 44/460, PRAS HANTH, JUNIOR JANATHA ROAD, VYTILLA P.O., ERNAKULAM, KOCHI-682 019. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX,CIRCLE-2(2 ), ERNAKULAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT R EGISTRAR) I.T.A.T., COCHIN I.T.A. NO.100/COCH/2015 3