M/s. Shamsul Ulama Memorial Riyaluswaliheen Cultural & Educational Complex, Calicut V. The ITO(Exemption), Cochin

ITA 513/COCH/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2604 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-01-2016
• Assessment Year: misc
• Appeal Filed On: 03-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTOM BOSE
• Section: 12AA

Judgement Text

ITA NO. 5 13/C/201 5 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M ITA NO. 5 13/COCH/201 5 SHAMSUL ULAMA MEMORIAL RIYALSUWALIHEEN CULTURAL AND EDUCATIONAL COMPLEX KP 677 RCEC, KODUVALLY (PO) KOZHIKODE 673 572 VS TH E COMMR. OF INCOME TAX(EXP) KOZHIKODE ( APPELLANT) (RESPONDENT) PAN NO. AANAS2503A ASSESSEE BY NONE REVENUE BY SHRI SHANTOM BOSE CIT - DR DATE OF HEARING 4 TH JAN 2016 DATE OF PRONOUNCEMENT 4 TH JAN 2015 ORDER PER GEORGE GEORGE K JM : THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE ORDER PASSED U/S 12AA OF THE I T ACT DATED 31.8.2015 OF THE CIT(EXEMPTION), KOCHI . 2 AT THE TIME OF HEARING OF TH IS APPEAL NONE 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 PETITION RECEIVED FROM THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT ITA NO. 5 13/C/201 5 2 INTERESTED IN PURSUING THE APPEAL, 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 DISM ISS THE APPEAL 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 BEN CH IS SO SATISFIED THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 4 TH JAN 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE.K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHI N: DATED 4 TH , JAN 2016 RAJ* ITA NO. 5 13/C/201 5 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN