M/s.Alukkas Jewellery, Calicut V. ACIT, Calicut

ITA 419/COCH/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96817 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 13-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2013
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM I.T.A. NOS.419 &420/COCH/2013 ASSESSMENT YEARS : 2008-09 & 2009-10 M/S. ALUKKAS JEWELLERY, RAMOHAN ROAD, KOZHIKODE. PAN: AAEFA 5920B] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), KOZHIKODE. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI K.P.GOPAKUMAR, SR. DR DATE OF HEARING 14/12/2015 DATE OF PRONOUNCEMENT 14/12/2015 O R D E R PER BENCH: THESE TWO APPEALS OF THE ASSESSEE ARISE FROM T HE DIFFERENT ORDERS OF THE LD. CIT(A), KOZHIKODE DATED 28/03/2013 FOR THE ASSESSME NT YEARS 2008-09 & 2009- 10. 2. AT THE TIME OF HEARING OF THESE TWO APPEALS, NON E APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE OF HEARING WAS SENT THROUGH RPAD. THE NOTICE WAS SENT ON THE ADDRESS GIVEN IN FORM NO.36. THE AS SESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE I S NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMS TANCES, IT APPEARS THAT THE I.T.A. NO.419&420/COCH/2013 2 ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING OF THE APPEALS. 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 VS. CIT, REPORTED IN 38 ITD 320 (DELHI) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 IT R 480 ( M.P. ) , WE DISMISS THE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION WITH REGARD TO ITS NON-APPEARANCE BEFORE THE TRIBUN AL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING MISCELLANEOUS APPLIC ATIONS AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED THE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSE E ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 14-12-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 14 TH DECEMBER 2015 GJ COPY TO: S 1. M/S. ALUKKAS JEWELLERY, RAMOHAN ROAD, KOZHIKODE . 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), KOZHIKODE. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZZHIK ODE. 4. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO.419&420/COCH/2013 3