M/s. Kerala Gazetted officers Co-op Society Ltd, Trivandrum V. The ITO, Trivandrum

ITA 339/COCH/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4062 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 14-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 08-08-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO. 339/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM ITA NO.339/COCH/2016 (ASST YEAR 2012-13) M/S. KERALA GAZETTED OFFICERS CO-OP SOCIETY LTD., VAZHUTHACAUD, THIRUVANANTHAPURAM-695 014. VS THE INCOME TAX OFFICER, WARD- 2(1), THIRUVANANTHAPURAM. ( APPLICANT ) (RESPONDENT) PAN NO. AAATK 8403D ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 01/11/2016 DATE OF PRONOUNCEMENT 01/11/2016 ORDER PER GEORGE GEORGE K.,JM THIS APPEAL, AT THE INSTANCE OF THE ASSESSEE, IS DIRECTED AGAINST THE ORDER OF THE CIT(A), TRIVANDRUM DATED 07.06.2016. THE RE LEVANT ASSESSMENT YEAR IS 2007-08. 2 AT THE TIME OF HEARING OF THIS APPEAL, NONE APPEA RED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE HAS BEEN SERVED ON THE A SSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS ITA NO. 339/COCH/2016 2 AND KEEPING IN MIND THE PROVISIONS 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 PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE, ON A LATER STAGE GIVES EX PLANATION IN REGARD TO ITS NON- APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED THE APPEAL OF THE ASSESSEE CAN BE RECALLE D FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 01 ST NOVEMBER, 2016. SD/- SD/- ( B.P.JAIN) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED: 01ST NOVEMBER, 2016 GJ COPY TO: 1.M/S. KERALA GAZETTED OFFICERS CO-OP SOCIETY LTD., VAZHUTHACAUD, THIRUVANANTHAPURAM-695 014. 2.THE I.T.O., WARD-2(1), TRIVANDRUM. 3.CIT(A), TRIVANDRUM 4.CIT,TRIVANDRUM. 5.DR 6.GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO. 339/COCH/2016 3