The Head Master, Modern Secondary school, Kannur V. TheACIT,

ITA 147/COCH/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7288 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., JM I.T.A. NO.147/COCH/2017 ASSESSMENT YEAR : 2014 - 15 THE HEAD MASTER, MODERN SECONDARY SCHOOL, KANHIRANGAD, THALIPARAMBA, KANNUR-676 141. [PAN:AABAH 1976N] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS, CPC, GHAZIABAD. (ASSESSEE - APPE LLANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY SHRI A. DHANARAJ, SR. DR D ATE OF HEARING 04/07/2 018 DATE OF PRONOUNCEMENT 04/07/2018 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE CIT(A), KOZHIKODE DATED 12/01/2017 AND PERTAINS TO THE ASSE SSMENT YEAR 2014-15. 2 AT THE TIME OF HEARING OF THIS APPEAL, NONE APPEA RED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE WA S SENT ON THE ADDRESS GIVEN IN FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE O F 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 I.T.A. NO.147/C/2017 2 APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY AD JOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PRO VISIONS 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 PRA DESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 IT R 480, WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF H EARING BEFORE THE TRIBUNAL BY FILING MISCELLANEOUS APPLICATION AS PER THE ITAT RU LES AND IF THE BENCH IS SO SATISFIED THE APPEAL OF THE A SSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THI S 4 TH JULY, 2018. SD/- SD/- ( GEORGE GEORGE K.) (CHAN DRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: DATED: 4 TH JULY, 2018 GJ COPY TO: 1. THE HEAD MASTER, MODERN SECONDARY SCHOOL, KANHIR ANGAD, THALIPARAMBA, KANNUR-676 141. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, TDS, C PC, GHAZIABAD 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIK ODE. 4. THE COMMISSIONER OF INCOME-TAX, (TDS), KOCHI 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRA R) I.T.A. NO.147/C/2017 3 I.T.A.T. , COCHIN