M/s Steel & Industrial Forgings, Trichur V. ITO, Trichur

ITA 208/COCH/2010

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4025 (ITAT-COCHIN)
• Duration Of Justice: 6 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 18-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Keywords: Reasonable cause

Judgement Text

ITA N O 208/C/2010 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM ITA NO 20 8/COCH/2010 (A SST YEAR 2006 - 07 ) M/S STEEL & INDUSTRIAL FORGINGS LTD ATHANI TRICHUR 680 771 VS THE INCOME TAX OFFICER WARD 2(2), THRISSU R ( APPELLANT) (RESPONDENT) PAN NO. AADCS 4852J ASSESSEE BY NONE ADJOURNMENT APPLICATION FILED REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 11 TH AUG 2016 DATE OF PRONOUNCEMENT 11 TH AUG 2016 ORDER PER GEORGE GEORGE K, JM; THIS APPE AL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 8 TH JAN 2010 . THE RELEVANT ASSESSMENT YEAR IS 20 06 - 07. 2 AT THE TIME OF HEARING OF THIS APPEAL, T HE ASSESSEE HAD FILED AN AD JOURNMENT PETITION WITHOUT ANY REASONABLE CAUSE EX CEPT STATING SOME MORE TIME TO STUDY THE CASE. THE ADJOURNMENT PETITION IS NOT FILED BY ANY AUTHORIZED REPRESENTATIVE. WE NOTICE THAT THIS CASE HAS BEEN POS T ED A NUMBER OF TIMES SINCE 2010. SINCE THE REASONS STATED IN THE ADJOURNMENT PETITION IS NOT B ONAFIDE AND IS WITHOUT ANY REASONABLE CAUSE , WE REJECT THE SAME . IN THE ITA N O 208/C/2010 2 CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPI NG 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, REPORTE D 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 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 1 1 TH DAY OF AUG 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 11 TH AUG 2016 RAJ* ITA N O 208/C/2010 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUA RD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN