Mansoor Ali by Lhr of Sri.v.M.Sulaiman, Trichur V. ACIT, Thrissur

ITA 524/COCH/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7815 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-05-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 17-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.524/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.TA NO. 524/COCH/2010 (ASSESSMENT YEAR 2007-08) V.M. SULAIMAN VS THE A.C.I.T., CIR.2(1) L/H OF SHRI MANSOOR ALI RANGE-2, TRICHUR VIII/127, VATHIADATH HOUSE PO KURUMPILAVU, CHIRAKKAL TRICHUR DIST PAN : AGAPS7984H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 08-05-2012 DATE OF PRONOUNCEMENT : 09-05-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX(A)-III, KOCHI DATED 29-07-2010 AND PERTA INS TO THE ASSESSMENT YEAR 2007-08. 2. THIS APPEAL OF THE ASSESSEE WAS ORIGINALLY POSTE D FOR HEARING ON 28-02-2012. HOWEVER, AT THE REQUEST OF THE ASSESSEE THE APPEAL WAS ADJOURNED TO 28-03-2012. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 28-03-2 012 NO ONE APPEARED FOR THE ASSESSEE. THEREFORE, THE APPEAL WAS ADJOURNED TO 0 8-05-2012 AND THE NOTICE OF HEARING ISSUED THROUGH THE DEPARTMENT WAS SERVED ON THE ASS ESSEE. THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE BY THE DEPARTMENT AND THE DE PARTMENT HAS PRODUCED THE COPY OF THE ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTIC E OF HEARING ON THE ASSESSEE. 2 ITA NO.524/COCH/2010 INSPITE OF RECEIPT OF NOTICE OF HEARING THE ASSESSE E DID NOT CHOOSE TO APPEAR BEFORE THE TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL . ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR N ON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING TH IS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 08-05-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 08 TH MAY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 08 TH MAY, 2012 PK/- COPY TO: 1. SHRI V.M. SULAIMAN, L/H OF SHRI MANSOOR ALI, VIII/1 27, VATHIADATH HOUSE, PO KURUMPILAVU, CHIRAKKAL, TRICHUR DIST. 2. THE A.C.I.T., CIR.2(1), RANGE-3, TRICHUR 3. THE C.I.T.(A)-III, KOCHI 4. THE COMMISSIONER OF INCOME-TAX 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH