Sivananda Yoga Vedata, Trivandrum V. CIT, Trivandrum

ITA 348/COCH/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2575 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 22-10-2013
• Assessment Year: misc
• Appeal Filed On: 12-05-2011
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR; SUSAN GEORGE VARGHESE
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO.348/COCH/2011 ASSESSMENT YEAR : 2010-11 SIVANANDA YOGA VEDANTA DHANAWANTARI ASHRAMAM, NEYYAR DAM P.O., THIRUVANANTHAPURAM DIST. [PAN: AAFTS 7916J] VS. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. SUSAN GEORGE VARGHESE, SR. DR AND SHRI M. ANIL KUMAR, CIT(DR) DATE OF HEARING 04/06/2013 DATE OF PRONOUNCEMENT 04/06/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 04-03-2011 PASSED BY THE LD. CIT, TRIVANDRUM U/S. 12AA OF THE INCOME TAX ACT AND IT RELATES TO THE ASSESSMENT YEAR 2010-11. 2. THE INSTANT APPEAL WAS ORIGINALLY FIXED FOR HEAR ING ON 23-08-2012. THEREAFTER, THE APPEAL WAS ADJOURNED FROM TIME TO TIME AT THE REQUE ST OF AR VIDE LETTERS DATED 22-08- 2012, 16-01-2013, 11-03-2013 AND 28-03-2013. FINAL LY, THE APPEAL WAS POSTED FOR HEARING ON 04/06/2013. HOWEVER, ON THE DATE OF HEA RING OF THE APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLI CATION WAS FILED BEFORE THE TRIBUNAL. I.T.A. NO.348 /COCH/2011 2 3. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE IN NOT PURSUING THE APPEAL FILED BY IT BEFORE THE TRIBUNAL AND ONE OF THE REASONS MA Y BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE INSTANT APPEAL. ACCO RDING TO THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED VS. CIT, 38 ITD 320 (NEW DELHI) AND THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSE E CAN BE DISMISSED FOR WANT OF PROSECUTION. FOR THE REASONS DISCUSSED SUPRA, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. ACCORDINGLY, WE DISMISS THE APPEAL FILED BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 04/06/2013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 4 TH JUNE, 2013 GJ COPY TO: 1. SIVANANDA YOGA VEDANTA DHANAWANTARI ASHRAMAM, NE YYAR DAM P.O., THIRUVANANTHAPURAM DIST. 2.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T, COCHIN I.T.A. NO.348 /COCH/2011 3