George Abraham, Trivandrum V. ITO, Trivandrum

ITA 349/COCH/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1043 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-06-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 12-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause

Judgement Text

1 ITA NO. 349/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 349/COCH/2011 (ASSESSMENT YEAR 2006-07) SHRI GEORGE ABRAHAM VS ITO, WD.2(2) MOOLAMANNIL TRIVANDRUM KAWDIAR, TRIVANDRUM 695 003 PAN : ACEPA8078Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 28-01-2013 DATE OF PRONOUNCEMENT : 28-01-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE TAXPAYER IS DIRECTED AGAINST TH E ORDER OF CIT(A)-I, TRIVANDRUM DATED 04-02-2011 AND PERTAINS TO ASSESSM ENT YEAR 2006-07. 2. THIS APPEAL OF THE TAXPAYER WAS FIXED FOR HEARIN G ON VARIOUS OCCASIONS, RIGHT FROM 23-08-2012. AT THE REQUEST O F THE TAXPAYER THE CASE 2 ITA NO. 349/COCH/2011 WAS ADJOURNED TO 27-09-2012 AND 28-01-2013. HOWEVE R, WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 28-01-2013 NO ONE APPEA RED FOR THE TAXPAYER EVEN THOUGH THE APPEAL WAS ADJOURNED AND POSTED TO 28-01-2013 AT THE REQUEST OF THE TAXPAYER. THERE MAY BE VARIOUS REAS ONS FOR THE TAXPAYER IN NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REA SONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUT ING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING TH E PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE TAXPAY ER 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 PROVI DED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 28-01-2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH JANUARY, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 28 TH JANUARY, 2013 PK/- 3 ITA NO. 349/COCH/2011 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