M/s.Adi Sankara Trust, Ernakulam V. DY.Commissioner of Income-tax( Exemption), Cochin

ITA 398/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96812 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 09-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NOS . 398& 399 /C/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M ITA NO S . 398 & 399 /COCH/2015 (ASST YEAR S 2009 - 10 & 2010 - 11 ) ADISANKARA TRUST SANKAR NAGAR MATTOOR PO KALADY ERNAKULAM 683 574 VS THE DY COMMR OF INCOME TAX(EXEMPTION) RANGE 2 COCHIN ( APPELLANT) (RESPONDENT) PAN NO. AABTA0123D ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 1 0 TH DEC 2015 DATE OF PRONOUNCEMENT 10 TH DEC 2015 ORDER PER B P JAIN, AM: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS, ALL DATED 31.3.2015 O F THE CIT(A) - III, KOCHI AND THEY RELATE TO THE AYS 200 9 - 10 & 2010 - 11 RESPECTIVELY. 2 WHEN THIS APPEAL WAS ORIGINALLY POSTED FOR HEARING ON 21 ST SEPT 2015 , ON THE REQUEST OF THE ASSE SSEE TRUST VIDE LETTER DATED 18 TH SEPT 2015, THE CASE WAS ADJOURNED TO 10.12.2015 AND INTIMATION WAS GIVEN TO THE ASSESSEE REGARDING THE NEXT DATE OF HEARING . HOWEVER, AT THE TIME OF HEARING I.E. ON 10 TH DEC 2015 , THERE WAS NO APPEARANCE ON BEHALF OF THE APPELLANT - ASSESSEE, DESPITE ITA NOS . 398& 399 /C/2015 2 INTIMATION WAS GIVEN TO THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM TH E ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS, 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 I TAT 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 COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THESE APPEALS IN LI MINE. 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 BENCH IS SO SATISFIED THESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 10 TH DEC 2015. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 10 TH DEC 2015 RAJ* ITA NOS . 398& 399 /C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN