Sri.Joseph Abraham, Kottayam V. The iTO, Wd-2, Kottayam

ITA 553/COCH/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2398 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A.S.BINDHU
• Section: 201; 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO. 553 / COCH/20 1 8 ASSESSMENT YEAR : 20 15 - 16 SHRI JOSEPH ABRAHAM, PRAKKATT HOUSE, MOOLAVATTAM, NATTAKOM, KOTTAYAM - 686 026 [ PAN : AEGPA 1726 H ] VS. THE I NCOME T AX OFFICER, WARD - 2 , KOTTAYAM. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSE SSEE BY NONE REVENUE BY SMT. A.S. BINDHU, SR. DR DATE OF HEARING 12 /0 3 /201 9 DATE OF PRONOUNCEMENT 12 / 0 3 /201 9 O R D E R PER CHANDRA POOJARI, ACCOUNTANT M EMBER: TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , KOTTAYAM DATED 01/10/2018 AN D PERTAINS TO THE ASSESSMENT YEAR 201 5 - 16. 2 AT THE TIME OF HEARING OF THE APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH T HE INTIMATION WAS GIVEN TO THE ASSESSEE. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL , AND NO USEFUL I.T.A. NO. 53 3 / C/201 8 2 PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS 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 PR ADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE IS AT LIBERTY TO GIVE EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG 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 12 TH MARCH, 201 9 . SD/ - SD/ - ( GEORGE GEORGE K . ) (CHANDRA POOJARI) J UDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 12 TH M ARCH, 201 9 GJ COPY TO: 1 . SH RI JOSEPH ABRAHAM, PRAKKATT HOUSE, MOOLAVATTAM, NATTAKOM, KOTTAYAM - 686 026. 2. THE INCOME TAX OFFICER, WARD - 2, KOTTAYAM. 3. THE COMMISSIONER OF INCOME - TAX (AP P EALS) , KOTTAYAM. 4. THE PR. COMMISSIONER OF INCOME - TAX, KOTTAYAM. 5. D. R., I.T.A.T., COCHIN BENCH , COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN BENCH I.T.A. NO. 53 3 / C/201 8 2