Biju C. Varghese, Muvattupuzha V. The ACIT, Aluva

ITA 36/COCH/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7705 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 24-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 27-01-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO.36/COCH/2016 1 , IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN . . , ., ! ! ! ! BEFORE S/SHRI B. P. JAIN, AM & GEORGE GEORGE K., JM ' ' ' ' ./ I.TA NO.36/COCH/2016 ( #$ % /ASSESSMENT YEAR : 2011-12) SHRI BIJU C. VARGHESE, CHARAKUNNATH HOUSE, MUDAVOOR P.O., MUVATTUPUZHA-686 669. VS THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, ALUVA. ( &' &' &' &' /ASSESSEE APPELLANT) ( ( (( ( ) ) ) ) &' &'&' &' /REVENUE -RESPONDENT) & . . ' ./PAN NO. &' * + /ASSESSEE BY NONE ( ) &' * + /REVENUE BY SHRI A. DHANARAJ, SR. DR ,- * ./ / DATE OF HEARING 06/09/2016 0 % * ./ /DATE OF PRONOUNCEMENT 06/09/2016 1 1 1 1 /ORDER PER B.P. JAIN, AM: THIS APPEAL OF THE ASSESSEE ARISES FROM THE ORDER OF THE LD. PRINCIPAL COMMISSIONER OF INCOME-TAX, KOCHI-2 DATED 01/12/20 15 FOR THE ASSESSMENT YEAR 2011-12. 2 AT THE TIME OF HEARING OF THIS APPEAL NONE APPEAR ED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ITA NO.36/COCH/2016 2 ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT I NTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFU L PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACT S 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 I N VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL IN L IMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXP LANATION 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 RECA LLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06-09-2016. SD/- SD/- ( . ) (GEORGE GEORGE K.) ( . . ) (B. P. JAIN) /JUDICIAL MEMBER /ACCOUNTANT MEMBER & /PLACE: /COCHIN 2 /DATED: 6 TH SEPTEMBER, 2016 ITA NO.36/COCH/2016 3 GJ/ 1 * (.3 43%. /COPY TO: 1. &' /SHRI BIJU C. VARGHESE, CHARAKUNNATH HOUSE, MUDAVOO R P.O., MUVATTUPUZHA-686 669. 2. () &' /THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1 , ALUVA., 3. ,5 . ( )/THE PRINCIPAL COMMISSIONER OF INCOME-TAX, KOCHI-2 . 4. ,5 . /THE COMMISSIONER OF INCOME-TAX,KOCHI. 5. 367 (. , /THE DR/ITAT, COCHIN BENCH. 6. 79 :- /GUARD FILE. 1, /BY ORDER ; /ASSISTANT REGISTRAR - .