M/s.Highway Garden P. Ltd, Cochin V. The ITO, Cochin

ITA 362/COCH/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5345 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 31-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., JM I.T.A. NO.362/COCH/2017 ASSESSMENT YEAR : 2007 - 08 M/S. HIGHWAY GARDEN PRIVATE LIMITED, PADIVATTOM, KOCHI-682 024. [PAN: AABCH 2631N] VS. THE INCOME TAX OFFICER, WARD - 1(1), KOCHI. (ASSESSEE - APPE ] LANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY SHRI A. DHANARAJ, SR. DR D ATE OF HEARING 12/06/2018 DATE OF PRONOUNCEMENT 12/06/2018 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)- I, KOCHI DATED 30/05/2017 AND PERTAINS TO THE ASSES SMENT YEAR 2007-08. 2. AT THE TIME OF HEARING OF THIS APPEAL, NONE APP EARED ON BEHALF OF THE ASSESSEE THOUGH THE INTIMATION WAS GIVEN TO THE ASS ESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. I N 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 I.T.A. NO.362/C/2017 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 IS AT LIBERTY TO GIVE EXPL ANATION 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 RECAL LED FOR HEARING ON MERIT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THI S 12 TH JUNE, 2018. SD/- SD/- ( GEORGE GEORGE K.) (CHAN DRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: DATED: 12 TH JUNE, 2018 GJ COPY TO: 1. M/S. HIGHWAY GARDEN PRIVATE LIMITED, PADIVATTOM, KOCHI-682 024. 2. THE INCOME TAX OFFICER, WARD-1(1), KOCHI. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-I, KOCHI 4. THE PR. COMMISSIONER OF INCOME-TAX, KOCHI 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRA R) I.T.A.T. , COCHIN I.T.A. NO.362/C/2017 3