M/s.Blastline India, Cochin V. The ACIT, Ernakulam

ITA 304/COCH/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4027 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 25-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTHOM BOSE
• Section: 263

Judgement Text

ITA NO 304/C/2 015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM ITA NO 304 /COCH/2015 (A SST YEAR 2010 - 11 ) M/S BLASTLINE INDIA 48/34 A - 4 KALOOR PERANDOOR ROAD ELAMAKKARA PO KOCHI 682 026 VS THE A SST COMMR OF INCOME TAX CIRCLE 2(1), K OCHI ( APPELLANT) (RESPONDENT) PAN NO. AAH FB 2353E ASSESSEE BY N ONE - ADJOURNMENT PETITION FILED - REJECTED REVENUE BY SH SHAN THOM BOSE, CIT - DR DATE OF HEARING 11 TH AUG 2016 DATE OF PRONOUNCEMENT 11 TH AUG 2016 ORDER PER B P JAIN, AM : THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE ORDER DATED 25. 3.2015 PASSED U/S 263 OF THE I T ACT OF THE CIT RELATE S TO AY 2010 - 11 . 2 AT THE TIME OF HEARING, T HE ASSESSEE FILED AN ADJOURNMENT PETITION STATING THAT THERE IS A PERSONAL INCONVENIENCE FOR ITS COUNSEL FOR APPEARANCE ON THE DATE OF HEARING. W E NOTICE THAT THIS CASE WAS ADJOURN ED A NUMBER TIME . SINCE THE ASSESSEE HAS NOT GIVEN ANY SUFFICIENT REASON IN THE APPLICATION FILED FOR ADJOURNMENT , WE REJECT THE SAME . IN THE CIRCUMSTANCES, IT APPEARS THAT THE ITA NO 304/C/2 015 2 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, A S 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 480, WE DISMISS THE 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 AND IF THE BENCH IS SO SATISFIED THE APPEAL OF TH E ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT . 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF AUG 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 11 TH AUG 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) , KOCHI 4 . CIT, KOCHI 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN