KSEB, Trivandrum V. ACIT, Trivandrum

ITA 148/COCH/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1017 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-10-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 28-05-2012
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 148/COCH/2012 ASSESSMENT YEAR : 2007-08 KERALA STATE ELECTRICITY BOARD, PATTOM, THIRUVANANTHAPURAM [PAN:AABCK 5896J] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), THIRUVANANTHAPURAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 21/01/2013 DATE OF PRONOUNCEMENT 21/01/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT, THIRUVANANTHAPURAM DATED 01-02-2012 AND IT RELATES TO THE ASSESSMENT YEAR 2007-08. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEAR ING ON 04/12/2012 BUT WAS ADJOURNED TO 21/01//2013 AT THE REQUEST OF THE LD. AR VIDE LETTE R DATED 29/11/2012. HOWEVER, ON THE DATE OF HEARING OF THIS APPEAL, NONE APPEARED O N BEHALF OF THE ASSESSEE. 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE IN NOT PURSUING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL AND ONE OF THE REASONS MA Y BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE INSTANT APPEAL. ACCO RDING TO THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED VS. CIT, 38 ITD 320 (NEW DELHI) AND THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSE E CAN BE DISMISSED FOR WANT OF PROSECUTION. FOR THE REASONS DISCUSSED SUPRA, WE PRESUME THAT THE ASSESSEE IS NOT I.T.A. NO.148/COCH/2012 2 INTERESTED IN PROSECUTING THIS APPEAL. ACCORDINGLY, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. PRONOUNCED ACCORDINGLY ON 21-01-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 21ST JANUARY, 2013 GJ COPY TO: 1. KERALA STATE ELECTRICITY BOARD, PATTOM, THIRUVANA NTHAPURAM. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), THIRUVANANTHAPURAM. 3. THE COMMISSIONER OF INCOME-TAX, THIRUVANANTHAPUR AM. 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.148/COCH/2012 3