Sri. Babu C. George, Cochin V. DCIT, Cochin

ITA 113/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96737 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 05-10-2015
• Assessment Year: 2000-2001
• Appeal Filed On: 16-02-2015
• 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.110 /COCH/2015 ASSESSMENT YEAR : 2005-06 SMT. RAYMOL C. BABU, CHANDRATHIL HOUSE, PALARIVATTOM, KOCHI-682 025. [PAN: AGIPB 1021A] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) I.T.A. NO.111 /COCH/2015 ASSESSMENT YEAR : 2005-06 SMT. MARIYAMMA BABU, CHANDRATHIL HOUSE, PALARIVATTOM, KOCHI-682 025. [PAN: ADJPB 8023C] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) I.T.A. NOS.112&113/COCH/2015 ASSESSMENT YEARS : 1999-2000 AND 2000-01 SHRI BABU C. GEORGE, BCG BUNGALOW, ANNEXE VILLA, H.NO.33/2030A, AMBEDKAR ROAD, VENNALA, KOCHI-682 025. [PAN: AGZPG 7680D] VS. THE INCOME TAX OFFICER, WARD-2, RANGE-2, KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) I.T.A. NOS.110-114/COCH/2015 2 I.T.A. NO.114/COCH/2015 ASSESSMENT YEAR : 2005-06 SMT. REKHA C. BABU, CHANDRATHIL HOUSE, PALARIVATTOM, KOCHI-682 025. [PAN: ADJPB 8025E] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI K.P. GOPAKUMAR, SR.DR DATE OF HEARING 05/10/2015 DATE OF PRONOUNCEMENT 05/10/2015 O R D E R PER B.P.JAIN, ACCOUNTANT MEMBER: ALL THESE APPEALS FILED BY DIFFERENT ASSESSEES ARIS E OUT OF THE DIFFERENT ORDERS OF CIT(A)-II, KOCHI FOR THE ASSESSMENT YEARS 2005-06, 1999-2000 AND 2000-01. 2. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIAL O N RECORD. THE APPEALS FILED BY THE ASSESSEES ARE DEFECTIVE AND TH E SAME HAS NOT BEEN CURED INSPITE OF DEFECT NOTICE ISSUED BY THE REGIST RY. 3. NONE WAS PRESENT ON BEHALF OF THE ASSESSEES WHEN THE APPEALS WERE CALLED FOR HEARING TODAY NOR ANY APPLICATION WAS FI LED BEFORE THE TRIBUNAL, I.T.A. NOS.110-114/COCH/2015 3 HENCE WE THINK THAT THE ASSESSEES ARE NOT INTERESTE D IN PURSUING THE APPEALS, AND NO USEFUL PURPOSE WOULD BE SERVED BY A DJOURNING THE HEARING OF THE APPEALS. CONSIDERING THESE FACTS AND KEEPI NG IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA VS. CIT, REPORTED IN 38 ITD 320 (DELHI) AND I N 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 ( M.P. ) , WE DISMISS THE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEES ON A LATER STAGE GIVE EXP LANATION WITH REGARD TO THEIR NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DA TE OF HEARING BEFORE THE TRIBUNAL BY FILING MISCELLANEOUS APPLICATIONS AS P ER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED, THE APPEALS OF THE ASSE SSEES CAN BE RECALLED FOR HEARING ON MERIT. . IN VIEW OF THE ABOVE, ALL THE APPEALS FILED BY TH E ASSESSEES ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEES ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 05-10-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 05 TH OCTOBER, 2015 I.T.A. NOS.110-114/COCH/2015 4 GJ COPY TO: 1. SMT. RAYMOL C. BABU, CHANDRATHIL HOUSE, PALARIVA TTOM, KOCHI-682 025. 2. SMT. MARIYAMMA BABU, CHANDRATHIL HOUSE, PALARIVA TTOM, KOCHI-682 025. 3. SHRI BABU C. GEORGE, BCG BUNGALOW, ANNEXE VILLA, H.NO.33/2030A, AMBEDKAR ROAD, VENNALA, KOCHI-682 025. 4. SMT. REKHA C. BABU, CHANDRATHIL HOUSE,PALARIVAT TOM, KOCHI-682 025. 5. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2( 2), KOCHI. 6. THE ITO, WARD-2, RANGE-2, KOCHI. 7. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 8. THE COMMISSIONER OF INCOME-TAX, KOCHI. 9. D.R., I.T.A.T.,COCHIN. 10. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN