Sri.Rajesh C L/h of Ltae Shri.K.Chenthamarakshan, Pallakad V. The ITO, Wd-1, Palakkad, Palakkad

ITA 242/COCH/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8964 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-12-2018
• Assessment Year: 2000-2001
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO . 242/ COCH/ 2 01 8 ASSESSMENT YEAR : 20 00 - 01 SHRI RAJESH C. , L/HR OF LATE SHRI K. CHENTHAMARAKSHAN, PULIYANKKAVU KALAM, VANDITHAVALAM, PATTANCHERY, PALAKKAD - 678 534 . [PAN: A ESPC 3102K] VS. INCOME TAX OFFICER, WARD - 1, PALAKKAD (ASSESSEE - APPELLA NT) (REVENUE - RESPONDENT) I .T.A. NO. 243/COCH/2018 ASSESSMENT YEAR : 2000 - 01 SHRI RAMESH R. , L/HR OF LATE SHRI K. RAVINDRANATHAN, CHOYIKAD KALAM, VANDITHAVALAM, PATTANCHERY, PALAKKAD - 678 534 . [PAN: AGEPR 0674H] VS. INCOME TAX OFFICER, WARD - 1, PALAKKAD (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) I .T.A. NO. 244/COCH/2018 ASSESSMENT YEAR : 2000 - 01 SMT. SHAMILA P.C. WIFE OF SHRI B.P. SHERAFUDDIN, PROP. GAZALA INN, HEAD POST OFFICE ROAD, PALAKKAD - 678 001. [PAN: A LYPS 5905R] VS. INCOME TAX OFFICER, WARD - 1, PALAKKAD (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) I .T.A. NO S . 2 42 - 246/ COCH/201 8 2 I .T.A. NO. 24 5 /COCH/2018 ASSESSMENT YEAR : 2000 - 01 SHRI B.P. SHERAFUDDIN, PROP. GAZALA INN, HEAD POST OFFICE ROAD, PALAKKAD - 678 001. [PAN: A JJ PS 8612C ] VS. INCOME TAX OFFICER, WARD - 1, PALAKKAD (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) I .T.A. NO. 246/COCH/2018 ASSE SSMENT YEAR : 2000 - 01 SHRI K.V. MOHAMMED, KADAVIL VALAPPIL HOUSE, CHENGARAMKULAM, MALAPPURAM. [PAN: AEMPM 4290G] VS. THE ASSISTANT COMMISSIONER OF INCOME - TAX, CIRCLE - 1, TIRUR. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE . R EVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 10/12/ 2018 DATE OF PRONOUNCEMENT 10 / 1 2 /2018 O R D E R PER CHANDRA POOJARI, AM: TH ESE APPE AL S FILED BY DIFFE RENT ASSESSEE S ARE DIRECTED AGAINST SEPARATE ORDER S OF THE CIT (A), THRISSUR AND KOZHIKODE AND PERTAIN TO THE A SSESSMENT YEAR S 2 000 - 01. I .T.A. NO S . 2 42 - 246/ COCH/201 8 3 2 . AT THE TIME OF HEARING OF THE APPEAL S , NONE APPEARED ON BEHALF OF THE ASSESSEE S THOUGH T HE INTIMATION WAS GIVEN TO THE ASSESSEE S . THERE ARE NOT EVEN ADJOURNMENT PETITION S RECEIVED FROM THE ASSESSEE S . IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE S ARE NOT INTERESTED IN PURSUING THE APPEAL S , AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSI DERING 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 LAT E TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL S IN LIMINE. HOWEVER, THE ASSESSEE S ARE AT LIBERTY TO GIVE EXPLANATION WITH REGARD TO THEIR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING MISCELL ANEOUS APPLICATION S AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED , THE APPEAL S OF THE ASSESSEE S CAN BE RECALLED FOR HEARING ON MERIT 3 . IN THE RESULT, THE APPEALS OF THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DECEMBER , 201 8 . SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER P LAC E: KOCHI DATED: 10 TH DECEMBER , 2018 GJ I .T.A. NO S . 2 42 - 246/ COCH/201 8 4 COPY TO: 1 . SHRI RAJESH C., L/HR OF LATE SHRI K. CHENTHAMARAKSHAN, PULIYANKKAVU KALAM, VANDITHAVALAM, PATTANCHERY, PALAKKAD - 678 534. 2.SHRI RAMESH R., L/HR OF LATE SHRI K. RAVINDRANATHAN, CHOYIKAD KALAM, VANDI THAVALAM, PATTANCHERY, PALAKKAD - 678 534. 3. SMT. SHAMILA P.C. WIFE OF SHRI B.P. SHERAFUDDIN, PROP. GAZALA INN, HEAD POST OFFICE ROAD, PALAKKAD - 678 001. 4. SHRI B.P. SHERAFUDDIN, PROP. GAZALA INN, HEAD POST OFFICE ROAD, PALAKKAD - 678 001. 5. SHRI K.V. MOHAMM ED, KADAVIL VALAPPIL HOUSE, CHENGARAMKULAM, MALAPPURAM. 6 . THE ASSISTANT COMMISSIONER OF INCOME - TAX, CIRCLE - 1, TIRUR. 7 . THE INCOME TAX OFFICER, WARD - 1, PALAKKAD. 8. THE COMMISSIONER OF INCOME - TAX (AP P EALS) , THRISSUR. 9 . THE PR. COMMISSIONER OF INCOME - TAX , THRISSUR. 10.THE COMMISSIONER OF INCOME - TAX(APPEALS), KOZHIKODE. 11.THE PR. COMMISSIONER OF INCOME - TAX, KOZHIKODE. 12. D. R., I.T.A.T., COCHIN BENCH, COCHIN. 13. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN