Sree Sankara College Association, Cochin V. DCIT, Cochin

ITA 209/COCH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7540 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 01-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO. 209 /C/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M ITA NO. 209 /COCH/2015 (ASST YEAR 2010 - 11) SREE SANKARA COLLEGE ASSOCIATION SANKAR NAGAR MATTOOR PO KALADY 683 574 VS THE DY COMMR OF INCOME TAX RANGE 2 KOCHI ( APPELLANT) (RESPONDENT) PAN NO. AAWFS2759J ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 21 ST JAN 2015 DATE OF PRONOUNCEMENT 21 ST JAN 2016 ORDER PER GEORGE GEORGE. K. J M: THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - III, KOCHI DATED 29 TH JAN 2015. THE RELEVANT ASSESSMENT YEAR IS 2010 - 11. 2 THE CASE WAS ORIGINALLY POSTED FOR HEARING ON 28 TH DEC 2015 AND AS PER THE REQUEST OF THE LD COUNSE L OF THE ASSESSEE, THE CASE WAS ADJOURNED TO 21 ST JAN 2016. BUT, A T THE TIME OF HEARING OF TH IS APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE INTIMATION WAS GIVEN TO THE LD COUNSEL OF THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT P ETITION RECEIVED FROM THE ITA NO. 209 /C/2015 2 ASSESSEE. IN THE 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 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 DISMI SS 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 BENC H 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 AT THE TIME OF HEARING I.E 21 ST JAN 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORG E K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 21 ST JAN 2016 RAJ* ITA NO. 209 /C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN