M/s.Kerala State Beverages(M&M) Corporation Ltd, Trivandrum V. The ACIT, Trivandrum

ITA 70/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96733 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 11-02-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 29-01-2015
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM I.T.A. NO. 70/COCH/2015 ASSESSMENT YEAR : 2011-12 M/S. KERALA STATE BEVERAGES (M&M) CORPORATION LTD., SASTHAMANGALAM, TRIVANDRUM-695 010. PAN:AAACK 9431G] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE-1(1), TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI SHANTAM BOSE, CIT(DR) DATE OF HEARING 06/10/2015 DATE OF PRONOUNCEMENT 06/10/2015 O R D E R PER B.P.JAIN, ACCOUNTANT MEMBER: THIS APPEAL OF THE ASSESSEE ARISE FROM THE ORDER O F THE CIT(A), TRIVANDRUM DATED 28.11.2014 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF HEARING OF THE APPEAL, NONE APPEA RED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE OF HEARING WAS SENT THRO UGH RPAD. THE NOTICE WAS SENT ON THE ADDRESS GIVEN IN FORM NO.36. THE ASSESS EE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE I S NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMS TANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL PURPOSE WOULD I.T.A. NO. 70/COCH/2015 2 BE SERVED BY ADJOURNING THE HEARING OF THE APPEAL. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA VS. CIT, REPORTED IN 38 ITD 320 (DELHI) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 IT R 480 ( M.P. ) , WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LA TER STAGE GIVES EXPLANATION WITH REGARD TO ITS NON-APPEARANCE BEFORE THE TRIBUN AL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLI CATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED, THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 06-10-2015. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACC OUNTANT MEMBER PLACE: KOCHI DATED: 06 TH OCTOBER, 2015 GJ COPY TO: 1 M/S. KERALA STATE BEVERAGES (M&M) CORPORATION LTD ., SASTHAMANGALAM, TRIVANDRUM-695 010. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVAND RUM. 4. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO. 70/COCH/2015 3