The Church of Ministries, Trivandrum V. The ITO, Exm,Tvm, Trivandrum

ITA 198/COCH/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 7772 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-09-2018
• Assessment Year: 2016-2017
• Appeal Filed On: 01-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A.S.BINDHU
• Section: 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI AM & GEORGE GEORGE K., JM I .T . A. NO . 198/ COCH/ 2 01 8 ASSESSMENT YEAR : 20 16 - 17 THE CHURCH MINISTRIES, HEBRON, 218-ROSE GARDEN, ULLOOR MEDICAL COLLEGE P.O., TRIVANDRUM-695 011. [PAN:AABTT 5127G] VS. THE INCOME TAX OFFICER , (EXEMPTIONS), TRIVANDRUM. (ASSESSEE - APPELLANT ) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY S MT. A.S. BIND H U, DR D ATE OF HEARING 2 7 / 0 9 /2018 DATE OF PRONOUNCEMENT 2 7 / 0 9 /2018 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(EXEMPTIONS), KOCHI DATED 24/08/2015 AND PERTAINS TO THE ASSESSMENT YEAR 2016-17. 2 AT THE TIME OF HEARING OF THE APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE INTIMATION WAS GIVEN TO THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL I.T.A. NO.198/C/2018 2 PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS 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 IN 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 LIMINE. HOWEVER, IF THE ASSESSEE IS AT LIBERTY TO GIVE EXPLANATION IN REGARD TO ITS NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING 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 RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH SEPTEMBER, 2018. SD/- SD/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 27 TH SEPTEMBER, 2018 GJ COPY TO: 1. THE CHURCH MINISTRIES, HEBRON, 218-ROSE GARDEN, ULLOOR MEDICAL COLLEGE P.O., TRIVANDRUM-695 011. 2. THE INCOME TAX OFFICER (EXEMPTIONS), TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS), KOCHI. 4. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO.198/C/2018 3