Harrisons Malayalam Ltd, Cochin V. DCIT, Cochin

ITA 460/COCH/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4060 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 17-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO S 460 TO 462 /C/2014 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM ITA NO S 460 TO 462 /COCH/2014 ( A SST YEAR S 2006 - 07 TO 2008 - 09 ) HARRISONS MALAYALAM LTD BRISTOW ROAD W ISLAND KOCHI 682 003 VS THE DY COMMR OF INCOME TAX CIRCLE 1(1), KOCHI ( APPELLANT) (RESPONDENT) PAN NO. AAACH6769C ASSESSEE BY NONE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 31 ST OCT 2016 DATE OF PRONOUNCEMENT 1 ST NOV 2016 OR D ER PER BENCH : THESE APPEALS, AT THE INSTANCE OF THE ASSESSEE, ARE DIRECTED AGAINST THE SEPARATE ORDERS, ALL DATED 1 7 TH JAN 2014 OF THE CIT(A), PERTAINING TO ASSESSMENT YEAR S 200 6 - 07 TO 2008 - 09 . 2 DURING THE COURSE OF HEARING ON 26 TH JULY 2016 , ON THE REQUEST OF THE LD COUNSEL FOR THE ASSESSEE , THESE APPEALS WERE ADJOURNED TO 31 ST OCT 2016 FOR HEARING AND THE INTIMATION WAS GIVEN TO THE COUNSEL OF THE ASSESSEE. WE NOTICE THAT THESE CASES WERE ADJOURNED A NUMBER OF TIME ON THE REQUEST OF THE LD COUNSEL FOR THE ASSESSEE . A T THE TIME OF HEARING TODAY , THE 31 ST OCT 2016 , NONE ITA NO S 460 TO 462 /C/2014 2 APPEARED ON BEHALF OF THE ASSESSEE . THERE IS NOT EVEN AN ADJ OURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE SE 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 SE APPEAL S 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 SE APPEAL S OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT . 3 IN TH E RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 ST D AY OF NOV 2016. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 1 ST NOV 2016 RAJ* ITA NO S 460 TO 462 /C/2014 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN