Abdul Azeez, Trivandrum V. ACIt, Trivandrum

ITA 553/COCH/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1045 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-11-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 03-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.552 & 553/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T.A NO. 552 & 553/COCH/2011 (ASSESSMENT YEARS 2008-09 & 2009-10) SHRI ABDUL AZEEZ VS A.C.I.T., CENT. CIR.1 ANNIKKAVILAKOM TRIVANDRUM 56B, KAMALESWARAM TRIVANDRUM PAN : AFAPA5477L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 17-01-2013 DATE OF PRONOUNCEMENT : 17-01-2013 O R D E R PER N.R.S. GANESAN (JM) THE TWO APPEALS OF THE TAXPAYER ARE DIRECTED AGAIN ST TWO INDEPENDENT ORDERS OF C.I.T.(A) FOR ASSESSMENT YEARS 2008-09 AN D 2009-10. 2. THESE APPEALS WERE ORIGINALLY FIXED FOR HEARING ON 06-11-2012 AND NOTICE OF HEARING WAS SERVED ON THE TAXPAYER. SUBSEQUENTL Y THE APPEALS WERE ADJOURNED TO 17-01-2013 ON THE BASIS OF THE APPLICATI ON FILED BY THE 2 ITA NO.552 & 553/COCH/2011 LD.REPRESENTATIVE FOR THE TAXPAYER. WHEN THE APPEA LS WERE TAKEN UP FOR HEARING ON 17-01-2013 NO ONE APPEARED FOR THE TAXPAYER EVEN T HOUGH THE APPEALS WERE ADJOURNED AT THE REQUEST OF THE LD. REPRESENTATIVE OF THE TAXPAYER. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER IN NOT APPEARING B EFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WHATEVER MA Y BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, TH E APPEALS OF THE TAXPAYER ARE DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRIBUNAL FOR RECALL OF THI S ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 17-01-2013 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE TAXPAYER ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH JANUARY, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 17 TH JANUARY, 2013 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, C OCHIN BENCH