M/s Kerala State Mineral Development Corporation Ltd, Trivandrum V. The DCIT, Trivandrum

ITA 302/COCH/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 7301 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 14-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 21-05-2015
• Court: TRIBUNAL
• Department Lawyers: SHANTHOM BOX

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : COCHIN BENCH : KOCHI. [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMB ER AND SHRI GEORGE GEORGE. K., JUDICIAL MEMBER] ./I.T.A. NO.302/COCH/2015 / ASSESSMENT YEAR : 2011-2012. M/S.KERALA STATE MINERAL DEVELOPMENT CORPORATION LIMITED, T.C. 28/118, NIRMALAYA SREEKANDESWARAM, THIRUVANANTHAPURAM. [PAN AAACK 9746N] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2) THIRUVANANTHAPURAM. ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI. SHANTHOM BOX, CIT, DR /DATE OF HEARING : 14 - 03 - 201 7 /DATE OF PRONOUNCEMENT : 14 - 03 - 201 7 !' !' !' !' / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER WHEN THIS APPEAL WAS CALLED UP FOR HEARING, NONE APPEARED ON BEHALF OF ASSESSEE. DESPITE ISSUE OF N OTICE DATED 06.03.2017 BY RPAD TO THE ADDRESS GIVEN IN FORM NO .36, NO AUTHORIZED PERSON HAD APPEARED ON BEHALF OF THE ASS ESSEE. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT ITA NO.302/COCH/2015 :- 2 -: INTERESTED IN PROSECUTING THE CASE. FOLLOWING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL), WE DISMISS THE APPEAL FILED BY THE ASSESSEE, FOR N ON- PROSECUTION. 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE ST ANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 14-03-2017. SD/- SD/- ( GEORGE GEORGE. K) # # # # !$ !$ !$ !$ / JUDICIAL MEMBER (ABRAHAM P. GEORGE) !$ !$ !$ !$ / ACCOUNTANT MEMBER COCHIN %! / DATED:14 TH MARCH, 2017 KV !' ' (' / COPY TO: 1 M/S.KERALA STATE MINERAL DEVELOPMENT CORPORATION LIMITED, T.C. 28/ 118, NIRMALAYA SREEKANDESWARAM, THIRUVANANTHAPURAM 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(2), THIRUVANANTHAPURAM 3. THE COMMISSIONER OF INCOME TAX (APPEALS) THIRUVANANTHAPURAM. 4. THE PRINCIPAL COMMISSIONER OF INCOME TAX (AP PEALS) THIRUVANANTHAPURAM 5. D.R. I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE BY ORDER (ASSISTANT REGISTRAR I.T.A.T., COCHIN.