Thrikodithanam Service Co-op Bank Ltd, Kottayam V. The ITO, Thiruvalla

ITA 475/COCH/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96832 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO S 474 TO 47 6/C/2014 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 S.474 TO 476/COCH/2014 (ASST YEAR 2008 - 09, 2010 - 11 & 201 1 - 12 ) THRIUKODITHANAM SERVICE COOP BANK LTD THRIKODITHANAM PO CHANGANCHERRY KOTTAYA M VS THE INCOME TAX OFFICER WARD 4 THIRUVALLA ( APPELLANT) (RESPONDENT) PAN NO. AAATT6067A ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 28 TH DEC 2015 DATE OF PRONOUNCEMENT 28 TH DEC 2015 OR D ER PER BENCH : THESE TH REE A PPEALS , AT THE INSTANCE OF THE ASSESSEE , ARE DIRECTED AGAINST CONSOLIDATED ORDER DATED 1. 9.2014 OF THE CIT(A) THIRUVANANTHAPURAM. THE RELEVANT ASSESSMENT YEARS ARE 2008 - 09, 2010 - 11 AND 2011 - 1 2 RESPECTIVELY . 2 AT THE TIME OF HEARING OF THESE APPEALS N ONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE WAS SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITI ON RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS ITA NO S 474 TO 47 6/C/2014 2 NOT INTERESTED IN PURSUING THESE APPEALS, 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 THESE APPEALS 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 THESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 28 TH DEC 2015. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 28 TH DEC 2015 RAJ* ITA NO S 474 TO 47 6/C/2014 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE B Y ORDER ASSISTANT REGISTRAR ITAT, COCHIN