Sri.P.V.Muraleedharan, Trichur V. The ACIT, Trichur

ITA 199/COCH/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8549 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 30-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO . 199/C/201 5 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO . 199/COCH/2015 . ( A SST YEAR 2006 - 07 ) SH P V MURAL EEDHARAN PANDA PARAMBIL HOUSE KODAKARA THRISSUR VS THE ASST COMMR OF INCOME TAX CIRCLE 2(1 ), THRISSUR ( APPELLANT) (RESPONDENT) PAN NO. AHHPM6160H ASSESSEE BY NONE REVENUE BY SH A DHA NA RAJ SR DR DATE OF HEARING 7 TH JUNE 2016 DATE OF PRO NOUNCEMENT 7 TH JUNE 2016 OR D ER PER B P JAIN, AM : THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 21 ST O CT 2014 . THE RELEVANT ASSESSMENT YEAR IS 20 06 - 07 2 DURING THE COURSE OF HEARING ON 18 TH MAY 2016, T HE CASE WAS ADJOURNED TO 7 TH JUN E 2016 FOR A DETAILED HEARING AND THE INTIMATION WAS GIVEN TO THE COUNSEL OF THE ASSESSEE . BUT, AT THE TIME OF HEARING OF TH IS APPEAL TODAY I.E. 7 TH JUNE, 2016 NONE APPEARED ON BEHALF OF THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN TH E CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL ITA NO . 199/C/201 5 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 C ONSIDERED 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 ON A LATER STAGE GIVES 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 ASSESS EE 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 AT T HE TIME OF HEARING I.E 7 TH JUNE 2016 . SD/ - S D / - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 7 TH JUNE 2016 RAJ* ITA NO . 199/C/201 5 3 C OPY TO: 1 . AP PELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN