Sri.T.O.Devassy, Aluva V. ITO, Aluva

ITA 121/COCH/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65044 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 20-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause
• Section: 263

Judgement Text

1 ITA NO. 564/COCH/2011 ITA NO.121/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 564/COCH/2011 (ASSESSMENT YEAR 2006-07) & I.T.A NO. 121/COCH/2012 (ASSESSMENT YEAR 2006-07) SHRI T.O DEVASSY VS ITO, WD.1 THEKKANATH HOUSE ALUVA KUNNISSERY, ATHANI P.O. ALUVA PIN 683 585 PAN : ARNPD772N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 18-12-2012 DATE OF PRONOUNCEMENT : 18-12-2012 O R D E R PER N.R.S. GANESAN (JM) BOTH THE APPEALS OF THE TAXPAYER ARE DIRECTED AGAI NST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(A)-II, KOCHI DATED 21-07 -2011 AND THE ORDER OF 2 ITA NO. 564/COCH/2011 ITA NO.121/COCH/2012 THE ADMINISTRATIVE COMMISSIONER U/S 263 OF THE ACT DATED 27-03-2012. BOTH THE APPEALS PERTAIN TO ASSESSMENT YEAR 2006-07 . 2. BOTH THE APPEALS WERE FIXED TODAY FOR FINAL DISP OSAL. HOWEVER, NO ONE APPEARED FOR THE TAXPAYER WHEN THE APPEALS WERE TAKEN UP FOR HEARING. IT IS PERTINENT TO NOTE THAT BOTH THE APP EALS WERE POSTED ON SEVERAL OCCASIONS AND FINALLY ON 05-12-2012. ON 05 -12-2012 BOTH THE APPEALS WERE ADJOURNED TO 18/12/2012 AT THE REQUEST OF THE LD.COUNSEL FOR THE TAXPAYER. IN SPITE OF THAT NO ONE APPEARED BEF ORE THIS TRIBUNAL WHEN THE APPEALS WERE TAKEN UP FOR HEARING TODAY. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR NOT APPEARING BEFORE T HIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WHATEVER MA Y BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEALS OF THE TAXPAYER ARE DISMISSED FOR NON PROSECUTION. HO WEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRI BUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PA RT OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 18-12-2012 WH EN THE APPEALS WERE TAKEN UP FOR HEARING. 3 ITA NO. 564/COCH/2011 ITA NO.121/COCH/2012 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE TAXPAYER ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 18 TH DAY OF DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 18 TH DECEMBER, 2012 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH