M/s Gemco Rubber P.Ltd, Trichur V. ITO, Trichur

ITA 393/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58352 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 28-03-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 15-06-2010
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHA

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. 393/COCH/2010 ASSESSMENT YEAR : 2006-07 GEMCO RUBBER PRIVATE LTD., TEESON BUILDING, GURUVAYOOR ROAD, TRICHUR [PAN: AACCG 7063N] THE INCOME TAX OFFICER, WARD-2(2), TRICHUR. (ASSESSEE -APPELLANT) (REVENUE- RESPONDENT) ASSESSEE BY NONE REVENUE BY SMT. VIJAYAPRABHA, JR. DR DATE OF HEARING 28/03/2012 DATE OF PRONOUNCEMENT 28/03/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 22-03-2010 PASSED BY THE LD. CIT(A)-V KOCHI AND IT RELATES TO THE ASS ESSMENT YEAR 2006-07. 2. ON PERUSAL OF THE ORDER SHEET, WE FIND TH AT THIS APPEAL WAS ADJOURNED ON SEVERAL OCCASIONS AT THE REQUEST OF THE ASSESSEE. FINALLY, THIS APPEAL WAS ADJOURNED TO 28-03- 2012. HOWEVER, ON THE DATE OF HEARING OF THIS APPE AL, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE BEFORE THIS TRIBUNAL. 3. IN VIEW OF THE ABOVE POSITION, WE ARE OF THE VIE W THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THIS TRIBUNAL. AC CORDING 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, ITA NO.393 /COCH/ 2010 2 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSE E CAN BE DISMISSED FOR WANT OF PROSECUTION. WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A) AND FIND HIS ORDER TO BE REASONABLE ONE. ACCORDINGLY, WE DISMISS THE APPEAL . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 28-03-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 28TH MARCH, 2012 GJ COPY TO: 1. GEMCO RUBBER PRIVATE LTD., TEESON BUILDING, GURU VAYOOR ROAD, TRICHUR 2. THE INCOME TAX OFFICER, WARD-2(2), TRICHUR. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-V, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, TRICHUR. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE . BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN ITA NO.393 /COCH/ 2010 3