Mala Educational Trust, Trichur V. CIT, Thrissur

ITA 313/COCH/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2576 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-06-2013
• Assessment Year: misc
• Appeal Filed On: 26-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE
• Keywords: Reasonable cause
• Section: 12A

Judgement Text

1 ITA NO.313/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. 313/COCH/2012 MALA EDUCATIONAL TRUST VS C.I.T., THRISSUR MALA, THRISSUR PAN : AABTM3027E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUSAN GEORGE VARGHESE DATE OF HEARING : 06-06-2013 DATE OF PRONOUNCEMENT : 06-06-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE ADMINISTRATIVE COMMISSIONER REJECTING REGISTRATION U/S 12A OF THE ACT. 2. THIS APPEAL WAS FIXED FOR HEARING ON VARIOUS OCC ASIONS AND FINALLY ON 06-06-2013. HOWEVER, WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 06-06- 2013, NO ONE WAS PRESENT FOR THE ASSESSEE. THERE M AY BE VARIOUS REASONS 2 ITA NO.313/COCH/2012 FOR THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIB UNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTE RESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REAS ONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, TH E 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 FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 06-06-2013 WHEN THE APPEAL WAS TAK EN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 06TH DAY OF JUNE, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH JUNE, 2013 PK/- 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