DIANA MARIAN KURIAN(NAYANTHARA), Thiruvalla V. ACIT, Thiruvalla

ITA 227/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64458 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 04-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.227/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 227/COCH/2011 (ASSESSMENT YEAR 2007-08) DIANA MARIAM KURIAN (NAYANTHARA) VS THE A.C.I.T., C IR.1 KODIYATHU HOUSE THIRUVALLA NR PUSHPAGIRI, THIRUVALLA PAN : AOBPK9265L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUSAN GEORGE VARGHESE DATE OF HEARING : 23-10-2012 DATE OF PRONOUNCEMENT : 23-10-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE TAXPAYER IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX(A)-I, TRIVANDRUM DATED 20-12-2010 AND PER TAINS TO ASSESSMENT YEAR 2007-08. 2. THIS APPEAL OF THE TAXPAYER WAS FIXED FOR FINAL DISPOSAL ON 23-10-2012 AND THE NOTICE OF HEARING WAS SERVED ON THE REPRESENTAT IVE FOR THE TAXPAYER BY R.P.A.D. THE REGISTRY HAS PLACED ON RECORD THE POS TAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE. IN SPITE OF RECEIPT OF NOTIC E BY R.P.A.D. NO ONE APPEARED FOR THE TAXPAYER WHEN THE APPEAL WAS TAKEN UP FOR HEARIN G ON 23-10-2012. THERE 2 ITA NO.227/COCH/2011 MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR NOT APP EARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPA YER MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND , THE APPEAL OF THE TAXPAYER IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRIBUNAL FOR RECALL OF THI S ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 23-10-2012 WHEN THE APPEAL WAS TAKEN UP FO R HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 23 RD DAY OF OCTOBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 23 RD OCTOBER, 2012 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH