M/s.The Nelliampathy Tea & Produce Co.Ltd, Kochi V. The ACIT, Circle-1, Alappuzha, Alappuzha

ITA 315/COCH/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3997 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-11-2018
• Assessment Year: misc
• Appeal Filed On: 29-06-2018
• 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. 315 /COCH/201 8 : ASST.YEAR 1994 - 1995 M/S.NELLIAMPATHY TEA & PRODUCE CO. LIMITED PANAMPILLY NAGAR KOCHI 682 036. PAN : AAACT8097K . VS. THE DY.COMMISSIONER OF INCOME - TAX CIRCLE 1 KOTTAYAM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 01 .1 1 .2018 DATE OF PRONOUNCEMENT : 01 . 11 .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 18.04.2018 . THE RELEVANT ASSESSMENT YEAR IS 1994 - 1995 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSE SSEE OR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. HENCE, WE DISMISS THE APPEAL OF 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 ITA NO. 315 / COCH /201 8 . M/S.NELLIAMPATHY TEA & PRODUCE CO.LTD . 2 CIT V. MULTIPLAN 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 EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE D ATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 01 ST DAY OF NOVEMBER , 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 01 ST NOVEMBER , 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, AR - ITAT - COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), KOTTAYAM. 4. THE PR.CIT KOTTAYAM . 5. DR, ITAT, COCHIN 6 . GUARD FILE.