Sri. P.Mohan Kumar, Trivandrum V. The ACIT, Trivandrum

ITA 103/COCH/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4043 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-09-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 26-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO .103/COCH/20 16 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH (SMC) KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM ITA NO 103/COCH/2016 ( A SST YEAR 2005 - 06 ) SH P MOHAN KUMAR CRRA 7 THANKA VILAS CHALAKUZHY ROAD PATTOM PO TRIVANDRUM VS THE ASST COMMR OF INCOM E TAX CENTRAL CIRCLE TRIVANDRUM ( APPELLANT) (RESPONDENT) PAN NO. AKAPP2646R ASSESSEE BY NONE REVENUE BY A DHANARAJ, SR DR DATE OF HEARING 1 ST SEPT 2016 DATE OF PRONOUNCEMENT 5 TH SEPT 2016 OR D ER PER GEORGE GEORGE K,J M : THIS APPE AL FILED BY THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 4 TH NOV 2015 RELATES TO ASSESSMENT YEAR 2005 - 06. 2 THIS CASE WAS ADJOURNED TO 1 ST SEPT 2016 FOR HEARING AND THE INTIMATION WAS GIVEN TO THE COUNSEL OF THE ASSESSEE. BUT , AT THE TIME OF HEARING OF TH IS APPEAL TODAY I.E. 1 ST SEPT 2016 NONE APPEARED ON BEHALF OF THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE ITA NO .103/COCH/20 16 2 CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUI NG THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AN D IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS TH IS APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEAR ANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH D AY OF SEPT 2016. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 5 TH SEPT 2016 RAJ* ITA NO .103/COCH/20 16 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) ,TRIVANDRUM 4 . CIT , TRIVANDRUM 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN