M/s. Dewa Projects P. Ltd, Trivandrum V. The ACIT, Trivandrum

ITA 126/COCH/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3971 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK NATH MITRA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO . 126 / COCH/ 20 1 6 ASSESSMENT YEAR : 2 0 10 - 11 M/S. DEWA PROJECTS (P) LTD., T.C. NO. 251/1497, S.S. KOVIL ROAD, THAMPANOOR P.O., TRIVANDRUM - 1 [PAN: AACCD 1622N] VS. THE ASSISTANT COMMISSIONER OF INCOME - TAX, CORPORATE CIRCLE - 1 (1), KOCHI. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY S HRI ALOK NATH MITRA, CIT(DR) D ATE OF HEARING 06 / 0 2/ 201 9 DATE OF PRONOUNCEMENT 06 / 0 2 /201 9 O R D E R PER CHANDRA POOJARI, AM: TH E APPE AL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT (A), TRIVANDRUM AND PERTAIN S TO THE A SSESSMENT YEAR 2010 - 11 . 2 . AT THE TIME OF HEARING OF THE APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE T HOUGH INTIMATION WAS GIVEN TO THE ASSESSEE. HOWEVER, THE NOTICE WAS RETURNED WITH THE ENDORSEMENT LEFT. THERE IS NOT EVEN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL , AND NO USEFUL PURPOSE WOULD BE SERVED I.T.A. NO . 126 /COCH/ 201 6 2 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) AND 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 THE APPEAL IN LIMINE. HOWEVER, THE ASSESSEE IS A T LIBERTY TO GIVE EXPLANATION WITH REGARD TO ITS NON - APPEARANCE B EFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING 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 OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH FEBRUARY, 2019 SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUD ICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 6 TH FEBRUARY, 2019 GJ COPY TO: 1 . M/S. DEWA PROJECTS (P) LTD., T.C. NO. 251/1497, S.S. KOVIL ROAD, THAMPANOOR P.O., TRIVANDRUM - 1. 2 . THE ASSISTANT COMMISSIONER OF INCOME - TAX, CORPORATE CIRCLE - 1(1), KOCHI. 3. T HE COMMISSIONER OF INCOME - TAX - II, KOCHI. 4 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO . 126 /COCH/ 201 6 3 DATE 1. DRAFT ORDER DICTATED ON 0 6/ 02 /2 01 9 SR.PS 2. DRAFT ORDER PLACED BEFORE AUTHOR 0 6 / 0 2/201 9 AM 3. APPROVED DRAFT COMES BACK SR. PS 4. FAIR ORDER PLACED BEFORE THE AUTHOR . A M 5. FAIR ORDER PLACED BEFORE THE SECOND MEMBER FOR SIGNATURE JM 6. P RONOUNCEMENT ON 7. FILE SENT TO THE BE NCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.