M/s.Hosdurg Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham, Kasargode V. The ITO, Kasargode

ITA 266/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96748 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-10-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NOS 265 TO 267/C/2015 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO S . 265 TO 267/COCH/2015 (ASST YEAR S 2009 - 10 TO 2011 - 12 ) M/S HOSDURG RANGE KALLU CHETHU VAYAVASAYA THOZHILALI SAHAKARANA SANGAM KOTTACHERY KANHANGAD VS THE INCOME TAX OFFICER WARD 1 KASARGOD ( APPELLANT) (RESPONDENT) PAN NO. AAAAH4840A ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 14 TH OCT 2015 DATE OF PRONOUNCEMENT 14 TH OCT 2015 OR D ER PER GEORGE GEORGE. K. J M: THESE THREE APPEALS AT THE INSTANT OF THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS, ALL DATED 16.2.2015 OF THE CIT(A), KOZHIKODE. THE RELEVANT ASSESSMENT YEARS ARE 2009 - 10 AND 201 1 - 12 RESPECTIVELY. 2 AT THE TIME OF HEARING OF THESE APPEALS NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE WAS SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNM ENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS ITA NOS 265 TO 267/C/2015 2 NOT INTERESTED IN PURSUING THESE APPEALS, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROV ISIONS 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 LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, W E DISMISS THESE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION 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 THESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 14 TH OCT 2015. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 14 TH OCT 2015 RAJ* ITA NOS 265 TO 267/C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN