Kanjamala Jose, Kannur V. The ACIT(TDS),

ITA 188/COCH/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7285 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 188 /COCH/201 7 : ASST.YEAR 201 5 - 201 6 SHRI KANJAMALA JOSE K.M.OIL MILLS, MEENPATTY KANNUR 670 581. PAN : CHNKO5164F . VS. THE ASST.COMMISSIONER OF INCOME - TAX, MANICHIRA KOZHIKODE . (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SRI.A.DHANARAJ, SR.DR DATE OF HEARING : 25 .07.2018 DATE OF PRONOUNCEMENT : 25 .07.2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 30.12.2016 . THE RELEVANT ASSESSMENT YEAR IS 201 5 - 201 6 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR 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 AP PEAL. 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 ITA NO. 188 / COCH /201 7 . SHRI KANJAMALA JOSE. 2 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320]. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF JULY, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 25 TH JULY, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR. CIT (CENTRAL) KOCHI. 4. THE CIT(APPEALS) - KOZHIKODE . 5. DR, ITAT, COCHIN 6 . GUARD FILE.