Sri. Dineshan Ponnan, Trivandrum V. The ITO, Trivandrum

ITA 303/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96723 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 22-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO. 30 3/C/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M ITA NO. 303/COCH/2015 (ASST YEAR 2006 - 07 ) SH DINESHAN PONNAN TC 49/662 KALIPPANKULAM MANACAUD - PO TRIVANDRUM VS THE INCOME TAX OFFICER WARD 1 TRIVANDRUM ( APPELLANT) (RESPONDENT) PAN NO. AEMPP0949P ASSESSEE BY NONE ADJOURNMENT APPLICATION FILED REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 15 TH OCT 2015 DATE OF PRONOUNCEMENT 15 TH OCT 2015 ORDER PER B P JAIN, AM : THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 10.3.2015 OF THE CIT(A), TRIVANDRUM AND ITS RELATES TO THE ASSESSMENT YEAR 2006 - 07. 2 AT THE TIME OF HEARING OF THIS APPEAL NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE A SSESSEE HAS FILED AN ADJOURNMENT APPLICATION; BUT NO SUFFICIENT CAUSE IN THE APPLICATION WAS MENTIONED; THEREFORE, THE SAME IS REJECTED AND WE PROCEED TO HEAR THE APPEAL EXPARTE. ITA NO. 30 3/C/2015 2 3 THE REGISTRY HAS ISSUED DEFECT MEMO VIDE LETTER DATED 9.6.2015; BUT THE SAM E HAS NOT BEEN COMPLIED WITH BY THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 48 0, WE DISMISS TH IS APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AN D IF THE BENCH IS SO SATISFIED THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 1 5 TH OCT 2015. SD. - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED : 15 TH OCT 2015 RAJ* ITA NO. 30 3/C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUAR D FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN