M/s.Homtok Builders P.Ltd, Cochin V. The ACIT, Cochin

ITA 524/COCH/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7618 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-11-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 17-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO .524/C/2016 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 524/COCH/2 016 ( A SST YEAR 2010 - 11 ) M/S HOMTOK BUILDERS P LTD 40/8210 PRANAVAM TD ROAD KOCHI 682 035 VS THE ASST COMMR OF INCOME TAX CIRCLE 1(2) KOCHI ( APPELLANT) (RESPONDENT) PAN NO. AABCH2939M ASSESSEE BY NONE REVENUE BY SH A DHAN A RAJ, SR DR DATE OF HEARING 17 TH NOV 2016 DATE OF PRONOUNCEMENT 17 TH NOV 2016 OR D ER PER B P JAIN, AM : THIS APPEAL FILED BY THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 18.9.2014 RELATES TO ASSESSMENT YEAR 20 10 - 11 . 2 THIS CASE WAS ADJOURNED TO 17 TH NOV FOR HEARING AND THE INTIMATION WAS GIVEN TO THE COUNSEL OF THE ASSESSEE. BUT, AT THE TIME OF HEARING OF TH IS APPEAL TODAY I.E. 17 TH NOV 2016 NONE 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 APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. ITA NO .524/C/2016 2 CONSIDERING THESE FACTS AND KEEPING IN MIND THE PR OVISIONS 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 TH IS 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 BENCH 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 ON THIS 17 TH DAY OF NOV 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 17 TH NOV 2016 RAJ* ITA NO .524/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN