V.R.Sreekumar, Trichur V. ITO, Trichur

ITA 635/COCH/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7805 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 23-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

1 ITA NO. 635/COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.TA NO. 635/COCH/2010 (ASSESSMENT YEAR 2002-03) V.R. SREEKUMAR VS THE ITO, WD.2(4) M/S SNEHA FUEL LAND TRICHUR MULAKUNNATHUKAVU, TRIST DIST PAN : AJLPS7297R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 31-05-2012 DATE OF PRONOUNCEMENT : 31-05-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF CIT(A)- V, KOCHI DATED 15-09-2010 FOR THE ASSESSMENT YEAR 2 002-03 CONFIRMING THE PENALTY LEVIED U/S 271(1)(C) OF THE ACT. 2. THE APPEAL WAS ORIGINALLY POSTED FOR HEARING ON 20-03-2012. AT THE REQUEST OF THE ASSESSEE THE APPEAL WAS ADJOURNED TO 01-05-2012 AND SUBSEQUENTLY TO 31-05-2012. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 31-05-2 012 NO ONE APPEARED FOR THE ASSESSEE EVEN THOUGH THE DATE OF HEARING WAS WITHIN THE KNOWLEDGE OF THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR N OT APPEARING BEFORE THIS TRIBUNAL ON 31-05-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN P ROSECUTING THE APPEAL. WHATEVER 2 ITA NO. 635/COCH/2010 MAY BE THE REASON, BY KEEPING THE PROVISIONS OF PRO VISO TO RULE 24 OF THE I.T.A.T. RULES, 1963 IN MIND, THIS APPEAL OF THE ASSESSEE IS DISMIS SED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE TO MO VE THIS TRIBUNAL FOR RECALLING OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE ON THE PA RT OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 31-05-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 31 ST DAY OF MAY , 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 31 ST MAY, 2012 PK/- COPY TO: 1. THE APPELLANT 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