M/s. Dharmadam Service Co-op Bank Ltd, Kannur V. The ITO, Kannur

ITA 335/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68897 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

ITA NO. COCH / 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM ITA NO. 335/ COCH/ 2013 (ASST YEAR 2009 - 10 ) M/S DHARMADAM SERVICE COOP BANK LTD PO PALAYAD, THALASSERRY KANNUR DIST 670 661 VS THE INCOME TAX OFF ICER WARD 2 KANNUR ( APPELLANT) (RESPONDENT) PAN NO. AADFD8098E ASSESSEE BY NONE REVENUE BY SMT S VIJAYAPRABHA., JR DR DATE OF HEARING 5 TH AUG 2013 DATE OF PRONOUNCEMENT 5 TH AUG 2013 OREER PER N.R.S G A N ESAN,JM : THE ASSESSEE HAS FILED TH E PRESENT APPEAL AGAINST THE ORDER OF THE CIT(A), KOZHIKODE DATED 19.3.2013 AND PERTAINS TO AY 2009 - 10. 2 THE APPEAL WAS FILED FOR HEARING ON 5 TH AUG 2013 AND NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED THE ACKNOWLEDGMENT ON RECORD AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE BY RPAD. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF SERVICE OF NOTICE BY RPAD. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING B EFORE THE TRIBUNAL WHEN THE APPEAL WAS TAKEN FOR HEARING. ONE OF THE REASONS, PRESUMABLY THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL ANY FURTHER. ITA NO. COCH / 2 3 WHATEVER MAY BE THE REASONS, IN VIEW OF RULES 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES 1963, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE IT CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MOVE THIS TRIBUNAL FOR RECALL THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APP EARING BEFORE THE TRIBUNAL ON 5 TH AUG 13 WHEN THE APPEAL WAS TAKEN FOR HEARING. WITH THE ABOVE OBSERVATION, THE APPEAL FILED BY THE ASSESSEE STAND DISMISSED. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN C OURT AT THE TIME OF HEARING I.E. ON 5 TH AUG 2013. SD - SD/ - ( B.R. BASKARAN) ( N .R.S GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 5 TH AUG 2013 RAJ* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN