Sri.Venugopal V, Cherthala V. The ITO, Alappuzha

ITA 239/COCH/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7281 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO . 239/C/2014 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI ABRAHAM P GEORGE , A M & GEORGE GEORGE K, JM ITA NO 239/COCH/2014 ( A SST YEAR 2008 - 09 ) SHRI VENUGOPAL V PUTHUPARAMBIL CMC - 1 CHERTHALA 688 524 VS THE INCOME T A X OFFICER WARD 3 ALAPPUZHA ( APPELLANT) (RESPONDENT) PAN NO. ABBPV5348L ASSESSEE BY NONE REVENUE BY SH A DHANARAJ, SR. DR DATE OF HEARING 23 RD MARCH 2017 DATE OF PRO NOUNCEMENT 23 RD , MARCH 2017 OR D ER PER GEROGE GEORGE K, JM : TH IS APPEAL , AT THE INSTANCE OF THE ASSESSEE , IS DIRECTED AGAINST THE CIT (A) S ORDE R DATED 10.1.2014 . THE RELEVANT ASSESSMENT YEAR IS 2008 - 09 . 2 AT THE TIME OF HEARING OF TH IS APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE HAS BEEN SERVED ON THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE AP PEAL , 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 ITA NO . 239/C/2014 2 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 DISMISS TH E APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE TH E 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 APPEA L 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 23 RD DAY OF MARCH 2017 . SD/ - SD/ - ( ABRAHAM P GEORGE ) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 23 RD MARCH 2017 RAJ* COP Y TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN