Sri.Nihas Basheer, Alappuzha V. The ITO, Wd-3, alappuzha, Alappuzha

ITA 156/COCH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0992 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-09-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 19-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU A
• Keywords: Application of stay; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 156 /COCH/201 8 : ASST.YEAR 2010 - 2011 SA NO.30/COCH/2018 SRI NIHAS BASHEER AIR EXPRESS TOURS & TRAVELS VELLAKINAR ALAPPUZHA 688 001. PAN : AIMPB7247E . VS. THE INCOME TAX OFFICER WARD 3 ALAPPUZHA. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU A.S. DATE OF HEARING : 12.09.2018 DATE OF PRONOUNCEMENT : 12 .09.2018 O R D E R PER CHANDRA POOJARI, AM : THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 31.01.2018 . THE ASSESSEE HAS ALSO FILED A STAY APPLICATION. 2. WHEN THE APPEAL AND STAY AP PLICATION WERE CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUT ING ITS APPEAL AND STAY APPLICATION. HENCE, WE DISMISS THE APPEAL AND STAY APPLICATION FILED BY THE ITA NO. 156 / COCH /201 8 SA NO.30/COCH/2018 . SRI.NIHAS BASHEER . 2 ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320]. HOWEVER, IF THE ASSESSEE SO DESIRES , SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRI BUNAL PRAYING FOR RECALLING THIS ORDER , EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL AND STAY APPLICATION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 12 TH DAY OF SEPTEMBER, 2018 . SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN ; DATED : 12 TH SEPTEMBER, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT , KOTTAYAM. 4. THE CIT(APPEALS) KOTTAYAM . 5. DR, ITAT, COCHIN 6 . GUARD FILE.