M/s.Taj Kerala Hotels & Resorts Ltd, Cochin V. The DCIT, Cochin

ITA 152/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96800 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 04-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE

Judgement Text

ITA NO . 152/C/2015 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO . 152./ COCH / 2015 (ASST YEAR 2010 - 11 ) TAJ KERALA HOTELS & RESORTS LTD (THE GATEWAY HOTEL) MARINE DRIVE ERNAKULAM KOCHI 682 011 VS THE DY COMMR OF INCOME T A X CIRCLE 4(2), ERNAKULAM ( APPELLANT) (RESPONDENT) PAN NO. AABCT 0 238 M ASSESSEE BY NONE REVENUE BY SH SHANTAM BOSE, CIT - DR DATE OF HEARING 19 TH NOV 2015 DATE OF PRONOUNC EMENT 19 TH NOV 2015 OR D ER PER GEORGE GEORGE. K. J M: TH IS APPEAL , AT THE INSTANT OF THE ASSESSEE , I S DIRECTED AGAINST ORDER DATED 30.11.2014 OF THE CIT(A) - II, KOCHI . THE RELEVANT ASSESSMENT YEAR IS 2010 - 11 . 2 AT THE TIME OF HEARING OF TH IS APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE WAS SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS N OT 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 . 152/C/2015 2 BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPI NG 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, REPORTE D IN 223 ITR 480, WE DISMISS TH IS APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE B EFORE 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 HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEES IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 19 TH NOV 2015. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 19 TH , NOV 2015 RAJ* COPY TO: 1 . APPELLA NT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO . 152/C/2015 3