M/s. Western Agencies, Kollam V. ITO, Kollam

ITA 161/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61539 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-06-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2010
• 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. NOS.161 & 168/COCH/2010 ASSESSMENT YEARS : 2006-07 & 2005-06 M/S. WESTERN AGENCIES, ENOCH CHAMBERS, VADAYATTUKOTTA ROAD, KOLLAM-691 001. [PAN: AAAFW1079P] VS. THE INCOME TAX OFFICER, WARD-4, KOLLAM. (ASSESSEE-APPELLANT) (REVENUE- RESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 20/06/2012 DATE OF PRONOUNCEMENT 20/06/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST TH E ORDER DATED 06-11-2009 PASSED BY THE LD. CIT(A)-I, TRIVANDRUM AND THEY RELATE TO THE ASSESSMENT YEARS 2006-07 & 2005- 06. 2. ON PERUSAL OF THE ORDER SHEET, WE NOTICE THAT THESE APPEALS ADJOURNED ON SEVERAL OCCASIONS. FINALLY, THE APPEALS WERE FIXED FOR HEAR ING ON 20/06/2012. HOWEVER, ON THE DATE OF HEARING OF THESE APPEALS, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE BEFORE THIS TRIBUNAL. I.T.A.NOS. 161 & 168/COCH/2010 2 3. IN VIEW OF THE ABOVE POSITION, WE ARE OF THE VIE W THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS BEFORE THIS TRIBUNAL. A CCORDING 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. WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A) AND FIND HIS ORDER TO BE REASONABLE ONE. ACCORDINGLY, WE DISMISS THE APPEAL S. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORD INGLY ON 20-06-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 20TH JUNE, 2012 GJ COPY TO: 1. M/S. WESTERN AGENCIES, ENOCH CHAMBERS, VADAYATTU KOTTA ROAD, KOLLAM-691 001. 2.THE INCOME TAX, OFFICER,WARD-4, KOLLAM. 3.THE COMMISSIONER OF INCOM-TAX(APPEALS)-I, TRIVAND RUM. 4.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE . BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN