The Mallappally Service Co-op Society, Cochin V. The Additional Director of Income Tax( Inteligence)), Cochin

ITA 165/COCH/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8452 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 04-07-2016
• Assessment Year: 2013-2014
• Appeal Filed On: 08-04-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO. 165/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM ITA NO. 165/COCH/2016 (ASST YEAR 2013-14 ) THE MALLAPALLY SERVICE CO-OPERATIVE BANK LTD., NO. A155, KEEZHAVAIPUR P.O., MALLAPALLY, PATHANAMTHITTA-689587 THE ADDITIONAL DIRECTOR OF INCOME- TAX (INTELLIGENCE), KOCHI. ( APPLICANT ) VS (RESPONDENT) PAN NO. AAAAT 5956D ASSESSEE BY NONE REVENUE BY SHRI A.DHANARAJ SR DR DATE OF HEARING 04 TH JULY 2016 DATE OF PRONOUNCEMENT 04 TH JULY 2016 ORDER PER B P JAIN, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER DATED 27/01/2016 OF THE LD. CIT(A)-III, KOCHI FOR THE ASS ESSMENT YEAR 2013-14. 2 AT THE TIME OF HEARING OF THIS APPEAL NONE APPEAR ED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT I NTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFU L PURPOSE WOULD BE SERVED ITA NO. 165/COCH/2016 2 BY ADJOURNING THE HEARING. CONSIDERING THESE FACT S AND KEEPING 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 I N VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL IN L IMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXP LANATION IN REGARD TO ITS NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG 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 RECALLE D FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 04 TH JULY 2016. SD/- SD/- ( GEORGE GEORGE.K) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED: 04 TH JULY, 2016 GJ COPY TO: 1. THE MALLAPALLY SERVICE CO-OPERATIVE BANK LTD., NO. A155, KEEZHAVAIPUR P.O., MALLAPALLY, PATHANAMTHITTA-689587 2. THE ADDITIONAL DIRECTOR OF INCOME-TAX (INTELLIGE NCE), KOCHI. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. DR/ITAT, COCHIN 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO. 165/COCH/2016 3