Sri. R. Vijayakumar, Mattancherry V. The DCIT, Ernakulam

ITA 242/COCH/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7665 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO.2 42 / C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM ITA NO 2 42 /COCH/2016 (A SST YEAR 20 09 - 10 ) R. VIJAY KUMAR, M/S. ASA & ASSOCIATES LLP, CHARTERED ACCOUNTANTS, 207 - 208, 2 ND FLOOR, MARINE DRIVE, KOCH I 682 031 VS DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIR - 2, ERNAKULAM. ( APPELLANT) (RESPONDENT) PAN NO. AESPK7782F ASSESSEE BY NONE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 27 TH SEPT 2016 DATE OF PRONOUNCEMENT 27 TH SEPT 2016 ORDE R PER GEORGE GEORGE K, JM : THIS APPEAL , AT THE INSTANCE OF THE ASSESSEE , IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 4.02.2016 . THE RELEVANT ASSESSMENT YEAR IS 20 09 - 10. 2 THIS CASE WAS EARLIER FIXED FOR HEARING ON 25.08.2016, HOWEVER, THE SAME WAS ADJ OURNED TO 27.09.2016 AND THE PARTIES WERE ACCORDINGLY INFORMED. ON 27.09.2016, WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. NO ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE ITA NO.2 42 / C/2016 2 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 I NDIA, 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 THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLA NATION 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 MER IT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 7 TH DAY OF SEPT 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 2 7 TH SEPT 2016 VM , SR. PS COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO.2 42 / C/2016 3