Catholic Syrian Bank Ltd, Kollam V. The DCIT, Trivandrum

ITA 106/COCH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0989 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-09-2018
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU A
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 102 /COCH/201 8 : ASST.YEAR 2013 - 2014 (F.Y.2012 - 2013, 27Q - Q2) ITA NO. 103 /COCH/201 8 : ASST.YEAR 2013 - 2014 (F.Y.2012 - 2013, 26Q - Q2) ITA NO. 104 /COCH/201 8 : ASST.YEAR 2013 - 2014 (F.Y.2012 - 2013, 24Q - Q2) ITA NO. 105 /COCH/201 8 : ASST.YEAR 2013 - 2014 (F.Y.2012 - 2013, 24Q - Q4) ITA NO. 106 /COCH/201 8 : ASST.YEAR 2014 - 2015 (F.Y.2013 - 2014, 26Q - Q2) ITA NO. 107 /COCH/201 8 : ASST.YEAR 2014 - 2015 (F.Y.2013 - 2014, 24Q - Q2) THE CATHOLIC SYRIAN BANK LIMITED, MULLASSERIL BLDG. CHAKKUVALLY, SOORANAD PO KOLLAM - 690 522 PAN : TVDT000756A. VS. THE DY. COMMISSIONER OF INCOME - TAX, CPC (TDS) TRIVANDRUM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT. A.S. BINDHU A.S. DATE OF HEARING : 1 2.0 9 .2018 DATE OF PRONOUNCEMENT : 12 .0 9 .2018 O R D E R PER BENCH THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 08.02.2018 . 2. WHEN THESE APPEALS WERE CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, ITA NO S . 102 - 107 / COCH /201 8 . THE CATHOLIC SYRIAN BANK LTD. 2 PRESUMED THAT THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. HENCE, WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(19 97) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320 ]. HOWEVER, IF THE ASSESSEE SO DESIRES, SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER, EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 12 TH DAY OF SEPTEMBER , 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 12 TH SEPTEMBER , 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT (TDS), KOCHI 4. THE CIT(APPEALS) THIRUVANANTHAPURAM . 5. DR, ITAT, COCHIN 6 . GUARD FILE.