Sri. P.Yusuf, Malappuram V. The DCIT, Trichur

ITA 395/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68922 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE
• Keywords: Reasonable cause
• Section: 263

Judgement Text

1 ITA NO. 391-395/COCH/2013 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. 391 TO 395/COCH/2013 (ASSESSMENT YEARS 2004-05 TO 2008-09) SHRI P. YUSUF VS THE DY.CIT, CENT.CIR PALACKAL HOUSE THRISSUR MOODAL P.O. KUTTIPPURAM, MALAPPURAM 679 571 PAN : AQSPM7711J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SUSAN GEORGE VARGHESE DATE OF HEARING : 21-08-2013 DATE OF PRONOUNCEMENT : 21-08-2013 O R D E R PER B.R. BASKARAN (AM) THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE INDEPENDENT ORDERS OF THE ADMINISTRATIVE COMMISSIONER PASSED U/ S 263 ALL DATED 08-12- 2011 FOR THE ASSESSMENT YEARS 2004-05 TO 2008-09. 2. THESE APPEALS WERE FIXED FOR HEARING TODAY. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE THROUGH R.P.A.D. COPY O F ACKNOWLEDGEMENT CARD IN PROOF OF SERVICE OF NOTICE IS PLACED ON REC ORD. HOWEVER, WHEN THE 2 ITA NO. 391-395/COCH/2013 MATTERS WERE CALLED UP FOR HEARING NOBODY WAS PRESE NT FOR THE ASSESSEE NOR WAS ANY COMMUNICATION RECEIVED. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIB UNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A .T. RULES IN MIND, THE APPEALS OF THE TAXPAYER ARE DISMISSED FOR NON P ROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TA XPAYER FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THE RE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 21-08-2013 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 21 ST DAY OF OCTOBER, 2013. SD/- SD/- (N.R.S. GANESAN) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN, DT : 21 ST AUGUST, 2013 PK/- 3 ITA NO. 391-395/COCH/2013 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