M/s. Delphi Connection System India P. Ltd(Formerly FCI Technology Services Ltd), Cochin V. The ACIT, Cochin

ITA 66/COCH/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9937 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-09-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SANTHAM BOSE
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM ITA NO. 66 /COCH/201 8 : ASST.YEAR 2011 - 2012 M/S.DELPHI CONNECTION SYSTEMS INDIA PVT. LTD. (FORMERLY FCI TECHNOLOGIES SERVICES LTD.) XII/101, THIRUVANIYOOR VETTICAL ROAD THIRUVANIYOOR, PUTHENCRUZ VIA, COCHIN 682 308. PAN : AAACF5044Q . VS. THE DY.COMMISSIONER OF INCOME - TAX CORPORATE CIRCLE 1 KOCHI. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SRI.A.SANTHAM BOSE, CIT - DR DATE OF HEARING : 24 .09.2018 DATE OF PRONOUNCEMENT : 24 .09.2018 O R D E R PER GEORGE GEORGE K., JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER THE DISPUTE RESOLUTION PANEL - II , DATED 28 TH DECEMBER, 2017 . 2. WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY , NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT 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 NOT INTERESTED IN PROSECUTING ITS APPEAL. HENCE, WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE FOR NON - PROSE CUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE ITA NO. 66 / COCH /201 8 . M/S.DELPHI CONNECTIONS SYSTEMS INDIA P.LTD. 2 CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULTIPLAN INDIA P. LTD. [(1991) 38 ITD 320 ] . HOWEVER, IF THE ASSESSEE SO DESIRES, SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER, EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 24 TH DAY OF SEPTEMBER, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 24 TH SEPTEMBER, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE DRP - 2, BANGALORE 4. THE CIT (TP) , KOCHI . 5. DR, ITAT, COCHIN 6 . GUARD FILE.