Shri. M. Jayakrishnan, Cochin V. The ITO, Alappuzha

ITA 129/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96708 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 19-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO. 129/ COCH/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , AM & GEORGE GEORGE.K, JM ITA NO. 129/COCH/2015 (ASST YEAR 2006 - 07 ) SH M JAYAKRISHNAN A K SILVER LAWNS APARTMENTS FLAT NO. 5 B FIRST PHASE MAROTTUCHUVEDU EDAPALLY VS THE INCOME TAX OFFICER WARD 1(2) ALAPPUZHA ( APP ELLANT ) (RESPONDENT) PAN NO. AEDPM1496F ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 16 TH SEPT 2015 DATE OF PRONOUNCEMENT 16 TH , SEPT 2015 ORDER PER GEORGE GEORGE K JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29 TH SEPT 2014 OF THE CIT(A) - V KOCHI. THE RELEVANT ASSESSMENT YEAR IS 2006 - 07. 2 AT THE TIME OF HEARING OF THE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SEN T THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. T HE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN 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 ITA NO. 129/ COCH/2015 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 MU LTIPLAN 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, IF THE ASSESSEE ON A LATER STAGE GI VES EXPLANATION IN REGARD TO ITS NON - APPEARANCE 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 HEARI NG ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 16 TH SEPT 2015. SD/ - SD/ - ( B P JAIN ) (GEORGE GEORGE.K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED : 16 TH , SEPT 2015 RAJ* ITA NO. 129/ COCH/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTR AR ITAT, COCHIN