Dr Dr. V.N.Radhakrishnan, Paravur V. DCIT, Ernakulam

ITA 574/COCH/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65025 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 18-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Application of stay; Reasonable cause

Judgement Text

1 S.AS 108, 109 & 110/COCH/2011 ITA NO.573, 574 & 575/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) S.A. 108, 209 & 110/COCH/2011 (ARISING OUT OF I.T.A NOS. 573, 574 & 575/COCH/2011 (ASSESSMENT YEARS 2003-04, 2004-05 & 2005-06) & I.T.A NOS. 573, 574 & 575/COCH/2011 (ASSESSMENT YEARS 2003-04, 2004-05 & 2005-06) DR V.N. RADHAKRISHNAN VS DY.CIT, CENT.CIR.1 RAMANIYAM ERNAKULAM VANIYAKAD NEAR VAZHIKULANGARA, NORTH PARAVUR PAN : ABHPR5814R (APPLICANT / APPELLANT) (RESPONDENT) TAXPAYER BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 14-12-2012 DATE OF PRONOUNCEMENT : 14-12-2012 2 S.AS 108, 109 & 110/COCH/2011 ITA NO.573, 574 & 575/COCH/2011 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE PRESENT PETITIONS FOR S TAY OF THE RECOVERY OF THE OUTSTANDING AMOUNT FOR THE ASSESSMENT YEARS 2003-04, 2004-05 AND 2005-06 AS ALSO THE APPEALS. 2. BOTH THE STAY PETITIONS AS WELL AS THE APPEALS A RE DEFECTIVE AND DEFECT MEMOS WERE ISSUED BY THE REGISTRY. HOWEVER, THE TAXPAYER HAS NOT TAKEN ANY STEPS TO RECTIFY THE DEFECTS. THEREFORE, THE STAY PETITIONS WERE FIXED FOR HEARING TODAY I.E. 14-12-2012 AND NOTICES SERVED ON THE TAXPAYER BY R.P.A.D. THE REGISTRY HAS PLACED ON RECORD THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE ON THE TAXPAYER. WHE N THE SAID PETITIONS ALONGWITH THE APPEALS WERE TAKEN UP FOR HEARING NO ONE APPEARED FOR THE TAXPAYER EVEN THOUGH THE TAXPAYER HAS RECEIVED NOTI CES BY R.P.A.D. THE DEFECTS IN THE STAY PETITIONS AS WELL AS THE APPEAL S ARE ALSO NOT RECTIFIED. THERE MAY BE VARIOUS REASONS FOR THE TAXPAYER FOR N OT APPEARING BEFORE THIS TRIBUNAL WHEN THE STAY PETITIONS WERE TAKEN UP FOR HEARING ALONG WITH THE APPEALS. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE STAY PETITIONS AND APPEALS ANY FURTHER. 3 S.AS 108, 109 & 110/COCH/2011 ITA NO.573, 574 & 575/COCH/2011 WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE STAY APPLICATIONS AND THE APPEAL S 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 THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 14-12-2012 WHEN THE STAY PETITIONS AND THE APPEALS WERE TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE STAY APPLICATIO NS AND THE APPEALS OF THE TAXPAYER ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 14 TH DECEMBER, 2012 PK/- COPY TO: 1. THE TAXPAYER 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, COCHIN BENCH