Sri.Late M.Basheer, represented by Legal Heirs, Kozhikkode V. The ACIT, Cir-1(1),Kozhikkode, Kozhikkode

ITA 640/COCH/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4951 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 22-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 637 /COCH/201 7 : ASST.YEAR 2000 - 2001 ITA NO. 638 /COCH/201 7 : ASST.YEAR 2001 - 2002 ITA NO. 639 /COCH/201 7 : ASST.YEAR 2002 - 2003 ITA NO. 640 /COCH/201 7 : ASST.YEAR 2003 - 2004 ITA NO. 641 /COCH/201 7 : ASST.YEAR 2004 - 2005 ITA NO. 6 42 /COCH/201 7 : ASST.YEAR 200 5 - 200 6 LATE M.BASHEER (REPRESENTED BY LEGAL HEIRS SLK FOOD PROCESSING) 12/328, POOVATTUPARAMBA KOZHIKODE. PAN : ADFPB313 3K. VS. THE ASST.COMMISSIONER OF INCOME - TAX CIRCLE 1(1) KOZHIKODE . (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.BINDHU A.S., SR.DR DATE OF HEARING : 0 2 .08.2018 DATE OF PRONOUNCEMENT : 02 .08.2018 O R D E R PER BENCH THESE APPEALS AT THE INSTANCE OF THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DATED 11.09.2017 . THE RELEVANT ASSESSMENT YEARS ARE 2000 - 2001 TO 2005 - 2006. 2. WHEN THESE APPEALS WERE CALLED FOR HEARI NG TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ITA NO. 637 - 642 / COCH /201 7 . LATE M BASHEER (L/H SLK FOOD PROCESSING) . 2 ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUT ING ITS APPEALS. HENCE, WE DISMISS THE APPEALS OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION O F THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320]. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 02 ND DAY OF AUGUST, 2018 . SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN ; DATED : 02 ND AUGUST, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT - KOZHIKODE . 4. THE CIT(APPEALS) - KOZHIKODE . 5. DR, ITAT, COCHIN 6 . GUARD FILE.