Kuramathour Service Co-op Bank Ltd, Kannur V. The ITO, Cochin

ITA 574/COCH/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96692 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-08-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 24-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V R GOPAKUMARSR

Judgement Text

ITA NO S 574 & 575/C/2014 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO S 574 & 575/COCH/2014 (ASST YEAR S 2007 - 08 & 08 - 09 ) M/S KURUMATHOUR SERVICE COOP BANK LTD KURUMATHOUR KANNUR DIST VS THE INCOME TAX OFFICER WARD 4 KANNUR ( APPELLANT) (RESPONDENT) PAN NO. AACCK6521H ASSESSEE BY NONE REVENUE BY SHRI V R GOPAKUMAR,SR DR DATE OF HEARING 31 ST AUG 2015 DATE OF PRONOUN CEMENT 31 ST AUG 2015 OR D ER PER GEORGE GEORGE. K. J M: THESE ARE TWO APPEALS BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) KOZHIKODE AND ITS RELATED TO ASSESSMENT YEARS 2007 - 08 & 2008 - 09 . 2 AT THE TIME OF HEARING OF THESE APPEALS NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THESE APPEALS, AND NO USEFUL 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, ITA NO S 574 & 575/C/2014 2 REPORTED IN 223 ITR 480, WE DISMISS THESE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFO RE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED THESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST AUG 2015 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED : 31 ST AUG 2015 RAJ* COPY TO: 1 . APPE LLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN