Sri.Krishnan Achary, Pathanamthitta V. The iTO, Wd-3, Thiruvalla

ITA 432/COCH/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3010 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-03-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 19-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Section: 201; 2

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.432&431/ CO CH/ 201 8 ASSESSMENT YEAR S : 2 0 08 - 09 & 2014 - 15 SHRI KRISHNAN ACHARY, GOKULAM, MANGARAM, KONNI P.O., PATHANAMTHITTA - 689 691. [PAN:ABIPA 9994J] M/S. PATHNAMTHITTA DISTRICT CO - OPERATIVE BANK LTD., NEAR KSRTC BUS STAND, MYLAPRA ROAD, PATHNAMT HITTA - 689 645. [ PAN : AABFP 9182H] VS. INCOME TAX OFFICER, WARD - 3, THIRUVALLA THE DEPUTY C OMMISSIONER OF INCOME - TAX, CIRCLE - 1, T HIRUVALLA (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 04 / 0 3 / 201 9 DATE OF PRONOUNCEMENT 04 / 0 3 /201 9 O R D E R PER CHANDRA POOJARI, AM: TH E SE APPE AL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE D IFFERENT ORDER S OF THE CIT (A), KOTTYAM DATED 18/04/2018 AND 16/04/2018 RESPECTIVELY AND PERTAIN TO THE A SSESSMENT YEAR S 2008 - 09 AND 2014 - 15. I.T.A. NO S . 432 & 431 /COCH/ 201 8 2 2 . AT THE TIME OF HEARING OF THE APPEAL S , NONE APPEARED ON BEHALF OF THE ASSESSEE S THOUGH T HE INTIMATION WAS GI VEN TO THE ASSESSEE S . TH ERE ARE NOT EVEN ADJOURNMENT PETITION S RECEIVED FROM THE ASSESSEE S . IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE S ARE NOT INTERESTED IN PURSUING THE APPEAL S , 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, 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 THE APPEAL S IN LIMINE. HOWEVER, THE ASSESSEE S ARE AT LIBERTY TO GIVE EXPLANATION WITH REGARD TO THEIR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING M ISCELLANEOUS APPLICATION S AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED , THE APPEAL S OF THE ASSESSEE S CAN BE RECALLED FOR HEARING ON MERIT . 3 . IN THE RESULT, THE APPEAL S OF THE ASSESSES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COU RT ON THIS 04 TH MARCH , 2019 SD/ - SD/ - (GEORGE GEORGE K.) (CHAND RA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 04 TH MARCH , 2019 GJ COPY TO: 1 . SHRI KRISHNAN ACHARY, GOKULAM, MANGARAM, KONNI P.O., PATHANAMTHITTA - 689 691. 2. M/S. PATHNAMTHITTA DISTRICT CO - O PERATIVE BANK LTD., NEAR KSRTC BUS STAND, MYLAPRA ROAD, PATHNAMTHITTA - 689 645. 3. INCOME TAX OFFICER, WARD - 3, THIRUVALLA 4. THE DEPUTY C OMMISSIONER OF INCOME - TAX, CIRCLE - 1, THIRUVALLA I.T.A. NO S . 432 & 431 /COCH/ 201 8 3 5. THE COMMISSIONER OF INCOME - TAX (AP P EALS) , KOTTAYAM. 6 . THE PR. COMMI SSIONER OF INCOME - TAX, KOTTAYAM. 7 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 8 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN DATE 1. DRAFT ORDER DICTATED ON 0 4/03 01 9 SR.PS 2. DRAFT ORDER PLACED BEFORE AUTHOR 0 4 / 0 3 /201 9 A M 3. APPROVED DRAFT COMES BACK SR. PS 4. FAIR ORDER PLACED BEFORE THE AUTHOR . A M 5. FAIR ORDER PLACED BEFORE THE SECOND MEMBER FOR SIGNATURE 04/03/2019 JM 6. P RONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.