The Jt.Registrar(Finance), University of Kerala, Trivandrum V. The DCIT(TDS), Trivandrum

ITA 293/COCH/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4284 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-10-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 293 /COCH/201 8 : ASST.YEAR 2008 - 2009 THE JT. REGISTRAR (FINANCE) UNIVERSITY OF KERALA SENATE HALL CAMPUS PALAYAM, TRIVANDRUM - 695 003. PAN : TVDUO0895G . VS. THE DY.COMMISSIONER OF INCOME - TAX (TDS) TRIVANDRUM (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 29 .10.2018 DATE OF PRONOUNCEMENT : 29 .10.2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST CIT(A)S ORDER DATED 16.04.2018 . THE RELEVANT ASSESSMENT YEAR IS 2008 - 2009 (4 TH QUARTER) . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. ON EARLIER OCCASION, I.E. ON 16.10.2018, TH E ASSESSEE WAS INFORMED THAT THE APPEAL FILED BY THE ASSESSEE IS DEFECTIVE AND RECTIFY THE DEFECT BEFORE THE NEXT DATE OF HEARING, I.E. ON 17.10.2018. ON THAT DAY THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE AND FIXED THE NEXT DATE OF HEARING T ODAY , I.E. ON 29.10.2018 . HOWEVER, EVEN TODAY ALSO NONE APPEARED ON ITA NO. 293 / COCH /201 8 . THE JT.REGISTRAR (FINANCE) UNIVERSITY OF KERALA. 2 BEHALF OF THE ASSESSEE NOR THE DEFECT IN APPEAL IS RECTIFIED. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. HENCE, WE DISMISS THE APPEAL O F 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. MULTI PLAN INDIA P. LTD. [(1991) 38 ITD 320 ]. HOWEVER, IF THE ASSESSEE SO DESIRES, SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER, AFTER RECTIFYING THE DEFECT AND ALSO EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BE FORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 29 TH DAY OF OCTOBER, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 29 TH OCTOBER, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, AR - ITAT - COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), THIRUVANANTHAPURAM 4. THE PR.CIT (TDS) KOCHI. 5. DR, ITAT, COCHIN 6 . GUARD FILE.