Carbon Focus Council, Ernakulam V. CIT, Cochin

ITA 282/COCH/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1202 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VERGHESE
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.282/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 282/COCH/2012 THE CARBON FOCUS COUNCIL VS THE C.I.T-1, COCHIN BUILDING NO.10/277 POOCHAKUZHY LANE CHOTTANIKKARA 682 312 PAN : AABTC3033C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUSAN GEORGE VERGHESE DATE OF HEARING : 07-03-2013 DATE OF PRONOUNCEMENT : 07-03-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE TAXPAYER WAS ORIGINALLY FIXED F OR HEARING ON 15-01- 2013. AS THERE WAS NO SITTING ON THAT DAY THE MATT ER WAS ADJOURNED TO 11- 02-2013. ON 11-02-2013 ALSO THERE WAS NO SITTING A ND THE MATTER WAS ADJOURNED TO 07-03-2013. THE CHAIRMAN OF THE TAXPA YER COMPANY HAD PERSONALLY ACKNOWLEDGED THE DATE OF HEARING ON 07-0 3-2013 ON THE 2 ITA NO.282/COCH/2012 PROCEEDINGS SHEET ITSELF. HOWEVER, ON 07-03-02013 WHEN THE MATTER WAS CALLED UP FOR HEARING NO ONE WAS PRESENT FOR THE TA XPAYER NOR WAS THERE ANY ADJOURNMENT APPLICATION FILED. THERE MAY BE VA RIOUS REASONS FOR THE TAXPAYER FOR APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE TAXPAYER IS DISMISSED FOR NON PROSECUTION. HOWEVER , IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRIBUNAL FO R RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 07-03-2013 WHEN T HE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH MARCH, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 07 TH MARCH, 2013 PK/- 3 ITA NO.282/COCH/2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH