Qatar Airways, Trivandrum V. The ACIT(TDS), Trivandrum

ITA 27/COCH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4970 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-08-2018
• Assessment Year: misc
• Appeal Filed On: 18-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BINDHU A S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 23 /COCH/201 8 : ASST.YEAR 2008 - 2009 ITA NO. 2 4 /COCH/201 8 : ASST.YEAR 2009 - 20 1 0 (QUARTER - 1) ITA NO. 25 /COCH/201 8: ASST.YEAR 2009 - 2010 (QUARTER - 2 ) ITA NO. 26 /COCH/201 8: ASST.YEAR 2009 - 2010 (QUARTER - 3 ) ITA NO. 2 7 /COCH/201 8: ASST.YEAR 2009 - 2010 (QU ARTER - 4 ) ITA NO. 28 /COCH/201 8 : ASST.YEAR 2010 - 2011 M/S.QATAR AIRWAYS TC 30/1403 BELA VISTA NALUMUKKU, PETTAH TRIVANDRUM 695 024 PAN : TVDQO0022B VS. THE ASST.COMMISSIONER OF INCOME - TAX (TDS) RANGE 2 THIRUVANANTHAPURAM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.BINDHU A.S., SR.DR DATE OF HEARING : 01.08.2018 DATE OF PRONOUNCEMENT : 01 .08.2018 O R D E R PER BENCH THE S E APPEAL S AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 27.11.2017 . THE RELEVANT ASSESSMENT YEAR S ARE 2008 - 2009, 2009 - 2010 (QUARTER 1 TO 4) AND 2010 - 2011 . 2. WHEN THE S E APPEAL S WERE CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ITA NO. 23 - 28 / COCH /201 8 . M/S.QATAR AIRWAYS . 2 ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, P RESUMED THAT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL S . HENCE, WE DISMISS THE APPEAL S OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320]. 3. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 01 ST DAY OF AUGUST, 2018 . SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN ; DATED : 01 ST AUGUST, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT - TDS, KOCHI . 4. THE CIT(APPEALS) - THIRUVANANTHAPURAM . 5. DR, ITAT, COCHIN 6 . GUARD FILE.