Sri. E. Sheik Usman, Pro. Aasiya Trading Co., Trivandrum V. The ITO, Ward-1(3), Trivandrum

ITA 53/COCH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0959 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-09-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU A
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 53 /COCH/201 8 : ASST.YEAR 201 2 - 201 3 SRI.E.SHEIK USMAN PROP.AASSIYA TRADING CO. INCHIVILA, PARASSALA TRIVANDRUM 695 502. PAN : AYBPS6696P . VS. THE INCOME TAX OFFICER WARD 1(3) THIRUVANANTHAPURAM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU A.S. DATE OF HEARING : 1 8 .09.2018 DATE OF PRONOUNCEMENT : 18 .09.2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER U/S 263 PASSED BY THE COMMISSIONER OF INCOME - TAX, RANGE - 1, DATED 29 TH DECEMBER, 2017 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING HIS APPEAL. HE NCE, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN ITA NO. 53 / COCH /201 8 . SRI. E.SHEIK USMAN . 2 CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320 ]. HOWEVER, IF THE ASSESSEE SO DESIRES, SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER, EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRI BUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 18 TH DAY OF SEPTEMBER, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 18 TH SEPTEMBER, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT THIRUVANANTHAPURAM 4. THE CIT , RANGE - 1, THIRUVANANTHAPURAM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.