P.Abdul Majeed, Palakkad V. DCIT, Trichur

ITA 336/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64830 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 06-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 331 TO 337/COCH/2011 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. 331 TO 337/COCH/2011 (ASSESSMENT YEARS 2001-02 TO 2007-08) SHRI P ABDUL MAJEED VS THE DY.CIT, CENT.CIR. PALATHINGAL HOUSE THRISSUR PERUMUDIYOOR PATTAMBI, PALAKKAD PAN : AEWPM7917E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUSAN GEORGE DATE OF HEARING : 18-09-2012 DATE OF PRONOUNCEMENT : 18-09-2012 O R D E R PER BENCH THESE APPEALS OF THE TAXPAYER ARE DIRECTED AGAINST THE INDEPENDENT ORDERS OF THE COMMISSIONER OF INCOME-TAX(A)-III, KOCHI ALL D ATED 20-12-2012 AND PERTAIN TO ASSESSMENT YEARS 2001-02 AND 2007-08. 2. ALL THESE APPEALS WERE FIXED FOR HEARING ON 21-08 -2012 FOR FINAL DISPOSAL. HOWEVER, AT THE REQUEST OF THE REPRESENTATIVE FOR T HE TAXPAYER THE APPEAL WERE ADJOURNED TO 18-09-2012. WHEN THE APPEALS WERE TAKEN UP FOR HEARING ON 18-09- 2012 NO ONE APPEARED FOR THE TAXPAYER . THERE MAY BE VARIOUS REASONS FOR THE 2 ITA NO. 331 TO 337/COCH/2011 TAXPAYER IN NOT APPEARING BEFORE THIS TRIBUNAL. ON E OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN P ROSECUTING 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 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 THE RE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 18-09-2012 WHEN THE APPEALS WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE TAXPAYER ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH SEPTEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 18 TH SEPTEMBER, 2012 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