M/s Southern Holidays, Trivandrum V. The ITO, Trivandrum

ITA 18/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58339 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 12-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 ITA NO 18/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 18/COCH/2010 (ASSESSMENT YEAR 2006-07) M/S SOUTHERN HOLIDAYS VS THE ITO, WD.1(3) S.H. CHAMBERS, N.H. BYE PASS ROAD TRIVANDRUM PETTA PO, TRIVANDRUM-695 024 PAN : AAKFS4637B (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.J. VINCENT DATE OF HEARING : 26-03-2012 DATE OF PRONOUNCEMENT : 26-03-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX(A)-I, TRIVANDRUM DATED 15-10-2009 AND PER TAINS TO ASSESSMENT YEAR 2006-07. 2. THIS APPEAL WAS POSTED ON VARIOUS OCCASIONS, FIN ALLY ON 26-03-2012. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPA D. THE REGISTRY HAS PLACED THE POST ACKNOWLEDGEMENT CARD ON RECORD AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. IN SPITE OF RECEIPT OF NOTICE, THE ASSES SEE HAS NOT CHOSEN TO APPEAR BEFORE THIS TRIBUNAL EITHER IN PERSON OR THROUGH RE PRESENTATIVE. THERE MAY BE 2 ITA NO 18/COCH/2010 VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, TH E APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FOR RECALL OF THI S ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 26-03-2012 WHEN THE APPEAL WAS TAKEN UP FO R HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 26 TH DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 26 TH MARCH, 2012 PK/- COPY TO: 1. M/S SOUTHERN HOLIDAYS, S.H. CHAMBERS, N.H BYE PASS ROAD, PETTA PO, TRIVANDRUM-695 024 2. ITO, WD.1(3), KOWDIAR, TRIVANDRUM 3. THE C.I.T.(A)-I, TRIVANDRUM 4. C.I.T., TRIVANDRUM 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH