The ACIT (Asstt)A.Vijayan, Palakkad V. The ACIT TDS, Ghaziabad

ITA 539/COCH/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7251 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 26-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A.S.BINDHU
• Keywords: Reasonable cause; TDS

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 9 /COCH/201 8 : ASST.YEAR 2016 - 2017 (4 TH QUARTER) ITA NO. 540 /COCH/201 8 : ASST.YEAR 2016 - 2017 (2 ND QUARTER) ITA NO. 541 /COCH/201 8 : ASST.YEAR 2016 - 2017 (3 RD QUARTER) MR.VIJAYAN ASSISTANT COMMISSIONER (ASST) , O/O THE ASST. COMMISSIONER, PALAKKAD. PAN : CHNAO2821A . VS. THE INCOME TAX OFFICER TDS, PALAKKAD. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 16.01.2019 DATE OF PRONOUNCEMENT : 16 .01.2019 O R D E R PER CHANDRA POOJARI, AM THE S E APPEAL S AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST CIT(A)S ORDER DATED 31.08.2018. THE RELEVANT ASSESSMENT YEAR IS 2016 - 2017 ( 2 ND , 3 RD AND 4 TH QUARTER). 2. WHEN THE S E APPEAL S WERE CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT 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 INTERESTED IN PROSECUTING HIS APPEAL S . HENCE, WE DISMISS THE APPEAL S OF ITA NO. 53 9 / COCH /201 8 . SRI.VIJAYAN 2 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 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 OF TH E S E ORDER S , AFTER EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 16 TH DAY OF JANUARY, 2019 . SD/ - SD/ - ( GEORGE GEORGE K. ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN ; DATED : 16 TH JANUARY, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, AR - ITAT - COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), THRISSUR. 4. THE CIT THRISSUR. 5. DR, ITAT, COCHIN 6 . GUARD FILE.