Skyline Systems & Services, Cochin V. ACIT, Ernakulam

ITA 327/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58285 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 21-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHA
• Keywords: Reasonable cause
• Section: 263

Judgement Text

1 ITA NOS 327, 328, 329 & 330/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 327/COCH/2010 - A.Y. 2000-01 I.T.A NO. 328/COCH/2010 - A.Y. 2001-02 I.T.A NO. 329/COCH/2010 - A.Y. 2003-04 I.T.A NO. 330/COCH/2010 - A.Y. 2004-05 SKYLINE SYSTEMS & SERVICES VS A.C.I.T., CENT.CIR. 1 33/24A, CIVIL LINE ROAD ERNAKULAM EDAPALLY P.O. PADIVATTOM, KOCHI-682 024 PAN : AAHFS9501R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. VIJAYAPRABHA DATE OF HEARING : 01-03-2012 DATE OF PRONOUNCEMENT : 01-03-2012 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF ADMINISTRATIVE COMMISSIONER DATED 22-03-2010 PASSED U/S 263 OF THE INCOME-TAX ACT FOR THE ASSESSMENT YEARS 2000-01, 2001 -02, 2003-04 AND 2004- 05. 2. THESE APPEALS WERE ORIGINALLY POSTED FOR HEARING ON 27-10-2011. HOWEVER, IT WAS ADJOURNED TO 11-01-2012. ON 11-01-2012 , THE APPEALS WERE 2 ITA NOS 327, 328, 329 & 330/COCH/2010 AGAIN ADJOURNED TO 01-03-2012 AND THE ASSESSEE WAS IN FORMED ABOUT THE DATE OF HEARING FIXING THE APPEALS ON 01-03-2012. HOWEVER, W HEN THE APPEALS WERE TAKEN UP FOR HEARING ON 01-03-2012 NO ONE APPEARED FOR THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APP EARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSES SEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND , THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FOR RECALL OF THI S ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 01-03-2012 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 01 ST DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 01 ST MARCH, 2012 PK/- COPY TO: 1. SKYLINE SYSTEMS & SERVICES, 33/24A, CIVIL LINE ROAD, EDAPALLY P.O., PADIVATTOM, KOCHI-682 024 2. ASSIST.COMMISSIONER OF INCOME-TAX, CENT.CIR., ERAN AKULAM 3. C.I.T., KOCHI 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH