Appeal Details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 96697 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-09-2015
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
18-07-2016
Assessment Year
2010-2011
Appeal Filed On
26-06-2015
Judgement Text
ITA NO. 375 / COCH/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , AM & GEORGE GEORGE.K, JM ITA NO. 37 5/COCH/2015 (ASST YEAR 2010 - 11 ) M/S CHANDAN THAROOR FOUNDATION APARTMENT GJ COUNTOUR MARIGOLD BHATHIVILASAM ROAD THIRUVANANTHAPURAM 695 014 VS THE DY COMMR OF INCOME T A X( EXEMPTION) RANGE 1, TRIVANDRUM ( APP ELLANT ) (RESPONDENT) PAN NO. A ABTC 08923G ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 15 TH SEPT 2015 DATE OF PRONOUNCEMENT 15 TH , SEPT 2015 ORDER PER GEORGE GEORGE K JM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24.3.2015 OF THE PRIN CIPLE COMMISSION ER OF INCOME TAX (EXEMPTION), KOCHI AND ITS RELATED TO THE ASSESSMENT YEAR 20 10 - 11 . 2 AT THE TIME OF HEARING OF THESE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE HAS BEE N SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE POSTAL ACKNOWLEDGEMENT CARD IS PLACED ON RECORD. EVEN AFTER THE RECEIPT OF THE NOTICE, T HERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ITA NO. 375 / COCH/2015 2 ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS 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 32 0 (DEL) AND IN 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 LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE B ENCH IS SO SATISFIED THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 15 TH SEPT 2015. SD./ - SD/ - ( B P JAIN ) ( GEORGE GEORGE.K ) A CCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED : 15 TH SEPT 2015 RAJ* ITA NO. 375 / COCH/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN
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