The Church of Jesus Christ in India, Kannur V. The CIT, Calicut

ITA 406/COCH/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2603 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-03-2017
• Assessment Year: misc
• Appeal Filed On: 29-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO . 406 /COCH/201 4 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO . 406 /COCH/201 4 (ASST YEAR 20 14 - 15 ) THE CHU RCH OF JESUS C H RUST INDIA PALATHITTAYIL HOUSE BUILDING NO. KP - VI - 526 KANICHIRA 670 674 KANNUR VS THE COMMR. O F INCOME TAX KOZHIKODE ( APPELLANT) (RESPONDENT) PAN NO. AAATT9 877A ASSESSEE BY NONE REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 4 TH JAN 2016 DATE OF PRONOUNCEMENT 4 TH JAN 2015 OR D ER PER B P JAIN, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26 TH MARCH 2014 OF THE CIT , KOZHIKODE AND RELATE S TO THE ASSESSMENT YEAR 2014 - 15 . 2 THIS APPEAL OF THE ASSESSEE WAS ORIGINALLY POSTED FOR HEARING ON 8 TH OCT 2015 AND ON REQUEST OF THE COUNSEL FOR THE ASSESSEE , THE CASE WAS ADJOURNED TO 4 TH JAN 2016. BUT, A T THE TIME OF HEARING OF TH IS APPEAL ON 4 TH JAN 2016 NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE INTIMATION WAS GIVEN TO THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESS EE IS NOT INTERESTED IN ITA NO . 406 /COCH/201 4 2 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, R EPORTED 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 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 BENCH 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 DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 4 TH JAN 2016 . SD/ - SD/ - ( GEORGE GEORGE.K ) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 4 T H JAN 2016 RAJ* ITA NO . 406 /COCH/201 4 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN