M/s.Gramaniketan, Alappuzha V. The ITO, Alappuzha

ITA 7/COCH/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77475 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-06-2014
• Assessment Year: misc
• Appeal Filed On: 10-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Section: 80G

Judgement Text

1 ITA NO.07/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) I.T.A NO. 07/COCH/2014 M/S GRAMANIKETAN VS THE ITO, WD.2 KANNADI P.O ALAPPUZHA PULICUNNOO, ALAPPUZHA PAN : AAATG7132K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. LATHA V KUMAR, JR DR DATE OF HEARING : 30-06-2014 DATE OF PRONOUNCEMENT : 30-06-2014 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL FILED BY THE ASSESSEE ARISE OUT OF THE ORDER OF THE ADMINISTRATIVE COMMISSIONER, KOTTAYAM REJECTING THE APPLICATION FOR RECOGNITION U/S 80G OF THE ACT. 2. THE APPEAL WAS FINALLY FIXED FOR HEARING ON 30-0 6-2014; HOWEVER, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. THE ASSESSEE ALSO DID NOT FILE ANY COMMUNICATION IN THIS REGARD. THE HEARING S FIXED BY THE ASSESSEE WERE ADJOURNED AS EITHER THE ASSESSEE DID NOT MAKE APPEARANCE OR THE 2 ITA NO.07/COCH/2014 ASSESSEE SOUGHT ADJOURNMENT. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. O NE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTE RESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECU TION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR M OVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONA BLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 30-06- 2014 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 ON THIS 30 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 30 TH JUNE, 2014 PK/- 3 ITA NO.07/COCH/2014 COPY TO: 1. M/S GRAMANIKETAN, KANNADI .P.O, PULICUNNOO, ALAP UZHA 2. THE ITO, WD.2, ALAPPUZHA 3. THE COMMISSIONER OF INCOME-TAX, PUBLIC LIBRARY B UILDING, SHASTRI ROAD, KOTTAYAM 686 001 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH