The Travancore Rubber & Tea Co .Ltd, Trivandrum V. The DCIT, Trivandrum

ITA 267/COCH/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77501 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 263-265 & 267/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) I.T.A NO. 263 TO 265/COCH/2014 (ASSESSMENT YEARS 2006-07, 2007-08 & 2008-09) KERA FIBERTEX INTERNATIONAL (P) LTD VS THE DY.CIT , CIR.1(3) KINFRA, KUSUMAGIRI KOCHI KAKKANAD, COCHIN-30 PAN : AABCK4613P (APPELLANT) (RESPONDENT) I.T.A. NO.267/COCH/2014 (ASSESSMENT YEAR 2008-09) THE TRAVANCORE RUBBER & TEA CO LTD VS THE DY.CIT, C IR.1(2) TRIVANDRUM TRIVANDRUM PAN : AAACT8306K (APPELLANT) (RESPONDENT) APPELLANTS BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 30-07-2014 DATE OF PRONOUNCEMENT : 30-07-2014 O R D E R PER N.R.S. GANESAN (JM) ALL THE APPEALS OF THE TWO DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF CIT(A). 2 ITA NO. 263-265 & 267/COCH/2014 2. ALL THE APPEALS WERE POSTED FOR HEARING ON 30-07 -2014 AND NOTICES OF HEARING WERE SERVED ON THE ASSESSEES BY RPAD. T HE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROO F OF SERVICE OF NOTICE ON THE ASSESSEES. IN SPITE OF SERVICE OF NOTICE ON THE ASSESSEES NO ONE APPEARED BEFORE THIS TRIBUNAL WHEN THE APPEALS WERE CALLED UP FOR HEARING. THERE MAY BE VARIOUS REASONS FOR THE ASSE SSEES FOR NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEES MAY NOT BE INTERESTED IN PROSECU TING THE APPEALS ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING TH E PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEALS OF THE ASSES SEES ARE DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEES FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER P ROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEES FOR N OT APPEARING BEFORE THIS TRIBUNAL ON 30-07-2014 WHEN THE APPEALS WERE T AKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH JULY, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 30 TH JULY, 2014 PK/- 3 ITA NO. 263-265 & 267/COCH/2014 COPY TO: 1. THE TRAVANCORE RUBBER TEA CO LTD, PATTOM PALACE P[O, TRIVANDRUM / KERA FIBERTEX INTERNATIONAL (P) LTD, KINFRA, KUSUMA GIRI, KAKKANAD, COCHIN-30 2. THE DY.CIT. CIR.1(2), TRIVANDRUM / THE DY.CIT, C IR.1;(3), KOCHI 3. THE COMMISSIONER OF INCOME-TAX, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM / CIT, COCHIN 4. THE COMMISSIONER OF INCOME-TAX(A)-II, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH