M/s.Darsan Granites P. Ltd, Punalur, Kollam V. The DCIT,Cen-Circle, Trivandrum

ITA 406/COCH/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5833 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-12-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 04-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Section: 201; 10; 11

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO S . 404 - 410 / CO CH/ 201 8 ASSESSMENT YEAR S : 201 0 - 11 TO 2016 - 17 DARSAN GRANITES PVT. LTD., ASWATHY, SIVAN KOVIL ROAD, PUNALUR, KOLLAM - 691 305. [PAN: AACCD4193J] VS. THE DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE, TRIVANDRUM. (ASSESSEE - APPELLANT ) (REVENUE - RESPONDENT) A SSESSEE BY NONE . REVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 13 /12/ 2018 DATE OF PRONOUNCEMENT 13 / 1 2 /2018 O R D E R PER CHANDRA POOJARI, AM: TH ESE APPE AL S FILED BY THE ASSESSEE A RE DIRECTED AGAINST ORDER OF THE CIT (A) - III , KOCHI DATED 01/06/2018 AN D PERTAIN TO THE A SSESSMENT YEAR S 2 0 1 0 - 11 TO 2016 - 17. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE . HOWEVER, A LETTER DATED 20/11/2017 WAS FILED BEFORE THE TRIBUNAL STATING THAT THE ASSESSEE WANTED TO WITHDRAW THE APPEALS SINCE THE ASSESSING OFFICER HA D AGREED TO DROP THE PENALTY PROCEEDINGS IF THE APPEALS WERE WITHDRAWN AND DEMAND WAS PAID FULLY. HENCE , IT WAS PRAYED THAT THE APPEALS MAY BE TREATED AS WITHDRAWN . THE I.T.A. NO S . 404 - 410 /COCH/ 201 8 2 ASSESSEE ALSO SUBMITTED THAT IT WAS NOT PRESSING FOR RELIEF CLAIMED IN THE ABOVE APPEALS AND HENCE, THE APPEALS MAY BE DISPOSED OFF AS NOT PRESSED. 3. AFTER HEARING THE LD. DR AND CONSI DERING THE ABOVE SUBMISSION S , WE ARE INCLINED TO DISMISS THE ABOVE APPEALS AS NOT PRESSED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DECEMBER , 201 8 . SD/ - SD/ - ( GEORGE GEOR GE K. ) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 13 TH DECEMBER , 2018 GJ COPY TO: 1 . DARSAN GRANITES PVT. LTD., ASWATHY, SIVAN KOVIL ROAD, PUNALUR, KOLLAM - 691 305. 2 . THE DEPUTY COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE, TRIVANDRUM. 3 . THE COMMISSIONER OF INCOME - TAX (AP P EALS) - III , KOCHI. 4 . TH E COMMISSIONER OF INCOME - TAX, CENTRAL, KOCHI. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO S . 404 - 410 /COCH/ 201 8 3