M/s.Harrisons Malayalam Ltd, Cochin V. The DCIT, Cochin

ITA 556/COCH/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4063 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 01-11-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2015
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO. 556/COCH/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM ITA NO. 556/COCH/2015 (ASST YEAR 2011-12 ) M/S. HARRISONS MALAYALAM LTD., BRISTOW ROAD, W. ISLAND, COCHIN-682 003. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2), KOCHI. ( APPLICANT ) (RESPONDENT) PAN NO. AAACH 6769C ASSESSEE BY NONE REVENUE BY SH A. DHANARAJ, SR. DR DATE OF HEARING 01/11/2016 DATE OF PRONOUNCEMENT 01/11/2016 ORDER PER B P JAIN, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER DATED 18/11/2015 OF THE PRINCIPAL CIT, KOCHI-1, AND IT IS RELATED TO THE ASSESSMENT YEAR 2011-12. 2 AT THE TIME OF HEARING OF THIS APPEAL, NONE APPEA RED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE WAS SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HA S NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, I T APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFU L PURPOSE WOULD BE SERVED ITA NO. 556/COCH/2015 2 BY ADJOURNING THE HEARING. CONSIDERING THESE FACT S 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 I N 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 THE APPEAL IN L IMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXP LANATION 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 RECALLE D FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 01 NOVEMBER, 2016. SD/- SD/- ( GEORGE GEORGE.K) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED: 01 ST NOVEMBER, 2016 GJ COPY TO: 1. M/S. HARRISONS MALAYALAM LTD., BRISTOW ROAD, W. IS LAND, COCHIN-682 003. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX,CIRCLE-1(2), KOCHI. 3. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, KOCHI-1 . 4. DR/ITAT COCHIN BENCH 5. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN ITA NO. 556/COCH/2015 3