T.O.Philip Adfvertising Co.P. ltd, Kottayam V. The ACIT,Cir-1, Kottayam

ITA 182/COCH/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9007 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 27-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 182 /COCH/201 8 : ASST.YEAR 2010 - 2011 M/S.T.O.PHILIP ADVERTISING CO. PVT. LTD. K.P.B.COMPLEX, SASTRI ROAD KOTTAYAM 686 001. PAN : AABCT4002H . VS. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1 KOTTAYAM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 16 .10.2018 DATE OF PRONOUNCEMENT : 16 . 10.2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST COMMISSIONER OF INCOME - TAX (APPEALS)S ORDER DATED 27.02.2018 . THE RELEVANT ASSESSMENT YEAR IS 2010 - 2011 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE OR 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 ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. HENCE, WE DISMISS THE APPEAL OF THE 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 ITA NO. 182 / COCH /201 8 . M/S.T.O.PHILIP ADVERTISING CO. PVT.LTD. 2 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 TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER, EXPLAINING REASONA BLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 16 TH DAY OF OCTOBER, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 16 TH OCTOBER, 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 (A), KOTTAYAM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.