KAIKARA CONSTRUCTION COMPANY, Kollam V. DCIT, Kollam

ITA 232/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65034 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 21-10-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 11-04-2011
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 232/COCH/2011 ASSESSMENT YEAR : 2006-07 KAIKARA CONSTRUCTION COMPANY, KAITHAVARAM BUNGALOW, KANKATHU MUKKU, KOLLAM [PAN: AADFM 7277N] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLLAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 1212/2012 DATE OF PRONOUNCEMENT 12/12/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20-08-2010 PASSED BY THE LD. CIT(A)-III, KOCHI AND IT RELATES TO THE ASSESSMENT YEAR 2006-07. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEA RING ON 17/07/2012 BUT WAS ADJOURNED TO 25/09/2012 AT THE REQUEST OF AR VIDE HIS LETTER DATED 03/09/2012. THE HEARING OF THE APPEAL WAS AGAIN ADJOURNED TO 12/12/2012. HOWE VER, ON THE DATE OF HEARING OF THIS APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSE E NOR ANY ADJOURNMENT APPLICATION WAS FILED BEFORE THIS TRIBUNAL. 3. THE ASSESSEE MAY BE HAVING MANY REASONS FOR NOT APPEARING ON THE DATE OF HEARING AND ONE OF SUCH REASONS COULD BE THAT THE A SSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE INSTANT APPEAL. ACCORDING TO THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED VS. CIT, 38 ITD 320 (NEW DE LHI) AND THE JUDGMENT OF HONBLE I.T.A. NO.COCH/20 2 MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR, 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSEE CAN BE DISMISSED F OR WANT OF PROSECUTION. WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A) AND FIND H IS ORDER TO BE REASONABLE ONE. ACCORDINGLY, WE DISMISS THE APPEAL FILED BY THE ASS ESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORD INGLY ON 12-12-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 12 TH DECEMBER, 2012 GJ COPY TO: 1. KAIKARA CONSTRUCTION COMPANY, KAITHAVARAM BUNGAL OW, KANKATHU MUKKU, KOLLAM 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE, KOLLAM. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-III, KO CHI. 4.THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN