M/s.Cheemeni Service Co-op Bank Ltd, Kasargode V. The ITO(TDS), Kannur

ITA 332/COCH/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5320 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., JM I.T.A. NOS. 332 & 333/COCH/2016 ASSESSMENT YEAR S : 2007 - 08 & 2008 - 09 M/S. CHEEMENI SERVICE CO - OPERATIVE BANK LTD., CHEMEENI, CHERUVATHUR KASARAGOD-671 313. [PAN: AAAAC 3569P] VS. THE INCOME TAX OFFICER(TDS), KANNUR. (ASSESSEE - APPELLAN T) (REVENUE - RESPONDENT) ASSESSEE BY NONE R EVENUE BY SHRI A. DHANARAJ, SR. DR D ATE OF HEARING 09 / 0 4 /2018 DATE OF PRONOUNCEMENT 09/04/2018 O R D E R PER BENCH: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS), KOZHIKODE DATE D 22/04/2016 AND PERTAIN TO THE ASSESSMENT YEARS 2007-08 AND 2008-09. 2 AT THE TIME OF HEARING OF THESE APPEALS, NONE APP EARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE WAS SENT ON THE ADDRESS GIVEN IN FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETI TION RECEIVED FROM THE ASSESSEE. I.T.A. NOS.332&333/C/2016 2 IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS, AND NO USEFUL PURPOSE WOULD BE SERVED BY A DJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PRO VISIONS 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 PRA DESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 IT R 480, WE DISMISS THE APPEALS 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 H EARING BEFORE THE TRIBUNAL BY FILING MISCELLANEOUS APPLICATIONS AS PER THE ITAT R ULES AND IF THE BENCH IS SO SATISFIED THE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEA RING ON MERIT. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THI S 9 TH APRIL, 2018. SD/- SD/- ( GEORGE GEORGE K.) (CHAN DRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 9 TH APRIL, 2018 GJ COPY TO: 1. M/S. CHEEMENI SERVICE CO-OPERATIVE BANK LTD., CH EMEENI, CHERUVATHUR, KASARAGOD-671 313. 2. THE INCOME TAX OFFICER(TDS), KANNUR. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIK ODE. 4. THE PR. COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NOS.332&333/C/2016 3