Sri.C.P. Viswanatha Menon, Kottayam V. The ACIT, Cen-circle, Kottayam, Kottayam

ITA 589/COCH/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7314 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 13-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 589 /COCH/201 7 : ASST.YEAR 201 1 - 201 2 SRI C.P.VISHWANATHA MENON MANGAYIL HOUSE POST ETTUMANOOR KOTTAYAM 686 031. PAN : ACUPV4947K . VS. THE ASST.COMMISSIONER OF INCOME - TAX, CEN CIRCLE KOTTAYAM. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SRI.A.DHANARAJ, SR.DR DATE OF HEARING : 02.07 .2018 DATE OF PRONOUNCEMENT : 0 2 .07 .2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 07.08.2017 . THE RELEVANT ASSESSMENT YEAR IS 201 1 - 201 2 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NO T INTERESTED IN PROSECUTING ITS APPEAL. HENCE, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE ITA NO. 589 / COCH /201 7 . M/S. SRI C.P.VISHWANATHA MENON 2 CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (M P)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320]. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 02 ND DAY OF JULY , 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 02 ND JULY , 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (CENTRAL) KOCHI. 4. THE CIT(APPEALS) - IV KOCHI. 5. DR, ITAT, COCHIN 6 . GUARD FILE.