Uzhuva Service Co-op Bank Ltd, Alappuzha V. The ITO, Alappuzha

ITA 186/COCH/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77468 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.186/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) I.T.A NO. 186/COCH/2014 (ASSESSMENT YEAR 2010-11) UZHUVA SERVICE CO-OPERATIVE BANK LTD VS ITO, WD.NO. 4 NO.A-305 REPRESENTED BY ITS ALAPPUZHA SECRETARY, PATTANAKKAD, CHERTHALA ALAPPUZHA PAN : AAAAU3965B (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. JOHN, SR DR DATE OF HEARING : 26-06-2014 DATE OF PRONOUNCEMENT : 26-06-2014 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE ARISE OUT OF THE ORDER OF THE CIT(A)-V, KOCHI DATED 31-01-2014 FOR THE ASSESSMENT YEAR 2010 -11. 2. THE APPEAL WAS FIXED FOR FINAL HEARING ON 26-06- 2014; HOWEVER, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NOR DI D THE ASSESSEE FILE ANY ADJOURNMENT LETTER. THE EARLIER HEARING FIXED ON 17-06-2014 WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. THERE MAY BE VARIOUS 2 ITA NO.186/COCH/2014 REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE T HIS 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, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR N ON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE AS SESSEE FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THE RE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 26-06-2014 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 26 TH JUNE, 2014 PK/- COPY TO: 1. UZHUVA SERVICE CO-OPERATIVE BANK LTD, NO.A-305, REPRESENTED BY ITS SECRETARY, PATTANAKKAD, CHERTHALA, ALAPPUZHA 2. THE ITO, WD.4, ARATTUKULANGARA COMPLEX, A.N. PUR AM, ALAPPUZHA-688 011 3. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM 4. THE COMMISSIONER OF INCOME-TAX(A)-V, 7 TH FLOOR, KERALA BHAVAN, S.R. V.H.S. ROAD, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH