The Koovappally Service Co-op Bank Ltd, Kottayam V. TheITO, Kottayam

ITA 594/COCH/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2594 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 26-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Section: 6

Judgement Text

ITA NO S. 548 & 549/C/201 4 ITA NOS 554 & 555/C/2014 ITA 594/C/2014 & ITA NO. 226/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 548 & 549/COCH/201 4 (ASST YEAR S 2008 - 09 & 2009 - 10 ) M//S PURAMERI SERVICE COOP BANK PURAMERI(PO) KOZHIKODE 673 503 VS THE INCOME TAX OFFICE R WARD 1(2), KOZHIKODE ( APPELLANT) (RESPONDENT) PAN NO. AAAAT8842Q ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 29 TH DEC 2015 DATE OF PRONOUNCEMENT 4 TH , JAN 2016 ITA NO S 554 & 555/COCH/2014 (ASST YEAR S 2008 - 09 & 2009 - 10 ) M//S KOYILANDI SERVICE COOP BANK KOYILANDI (PO) KOZHIKODE 673 503 VS THE INCOME TAX OFFICER WARD 1(4), KOZHIKODE ( APPELLANT) (RESPONDENT) PAN NO. AAATQ0065B ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 29 TH DEC 2015 DATE OF PRONOUNCEMENT 4 TH , JAN 2016 ITA NO 594/COCH/2014 (ASST YEAR 2009 - 10 ) THE KOOVAPPALLY SERVICE COOP BANK LTD NO.3949 KOOVAPALLY (PO) KOTTAYAM 686 001 VS THE INCOME TAX OFFICER WARD 4 KOTTAYAM ( APPELLANT) (RESPONDENT) PAN NO. AAAJT0739R ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 29 TH DEC 2015 DATE OF PRONOUNCEMENT 4 TH JAN 2016 ITA NO S. 548 & 549/C/201 4 ITA NOS 554 & 555/C/2014 ITA 594/C/2014 & ITA NO. 226/C/2014 2 ITA NO 226/COCH/2015 (ASST YEAR 2009 - 10 ) ARAKKAL MOHAMMED SANOOJ NO 403 PIONEER TOWERS MARINE DRIVE ERNAKULA M 682 031 VS THE JT COMR OF INCOME TAX(OSD) CIRCLE 4(2), KOCHI ( APPELLANT) (RESPONDENT) PAN NO. AAAJT0739R ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 29 TH DEC 2015 DATE OF PRONOUNCEMENT 4 TH JAN 2016 OR D ER PER BENCH : THESE APPEALS, AT THE INSTANCE OF THE FOUR DIFFERENT ASSESSEE, ARE DIRECTED AGAINST SEPARATE ORDERS CIT(A), KOZHIKODE AND KOCHI. THE RELEVANT ASSESSMENT YEARS ARE 2008 - 09 AND 2009 - 10. 2 AT THE TIME OF HEARING OF THESE APPEALS NONE APPEARED ON BE HALF 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 HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM T HE 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 ITA NO S. 548 & 549/C/201 4 ITA NOS 554 & 555/C/2014 ITA 594/C/2014 & ITA NO. 226/C/2014 3 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, REPORTED IN 223 ITR 480, WE DISMISS THESE APPEALS IN L IMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED T HESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUN CED IN THE OPEN COURT ON THIS 4 TH DAY OF JAN 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 4 TH JAN 201 6 RAJ* ITA NO S. 548 & 549/C/201 4 ITA NOS 554 & 555/C/2014 ITA 594/C/2014 & ITA NO. 226/C/2014 4 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN