M/s.Keveyem & Co, Malappuram V. ACIT, Tirur

ITA 487/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69038 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-11-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 29-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.487/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 487/COCH/2013 (ASSESSMENT YEAR 2004-05) KEVEYEM & COMPANY VS A.C.I.T., CIR.2(2) NUT MERCHANTS, AYILAKKAD TIRUR MALAPPURAM PAN : AADFK0657N (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 12-11-2013 DATE OF PRONOUNCEMENT : 12-11-2013 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 12-11-2013 AND NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY RPAD. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE ASSESSEE. IN SPITE OF RECEIPT OF NOT ICE BY RPAD, THE ASSESSEE HAS NOT CHOSEN TO APPEAR BEFORE THIS TRIBU NAL EITHER IN PERSON OR THROUGH SOMEBODY ELSE. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REA SONS PRESUMABLY MAY BE 2 ITA NO.487/COCH/2013 THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUT ING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING TH E PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE TAXPAY ER IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVI DED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 12-11-2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 12 TH DAY OF NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 12 TH NOVEMBER, 2013 PK/- COPY TO: 1. KEVEYEM & CO, NUT MERCHANTS, AYILAKKAD, MALAPPUR AM 2. A.C.I.T., CIR.2(2), TIRUR 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE 4. THE COMMISSIONER OF INCOME-TAX(A), AAYAKAR BHAVA N, MANANCHIRA, KOZHIKODE 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH