Sri Jameson Abraham, Kottarakkara V. DCIT, Kollam

ITA 731/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61506 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 28-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA

Judgement Text

1 ITA NO. 731/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.T.A NO. 731/COCH/2010 (ASSESSMENT YEAR 2006-07) JAMESON ABRAHAM VS DY.CIT, KOLLAM RANGE L/H OF LATE O ABRAHAM KOLLAM M/S EMMANUEL CASHEW INDUSTRIES CHEPRA PO, KOTTARAKARA PAN : AAAPO8501E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 29-05-2012 DATE OF PRONOUNCEMENT : 29-05-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME-TAX(A)-I, TRIVANDRUM DATED 01-10-2010 AND PE RTAINS TO ASSESSMENT YEAR 2006- 07. 2. THIS APPEAL WAS ORIGINALLY POSTED ON 19-04-2012. HOWEVER, THE SAME WAS ADJOURNED AT THE REQUEST OF THE LD.REPRESENTATIVE O F THE ASSESSEE. FINALLY THE APPEAL WAS POSTED FOR HEARING ON 29-05-2012. HOWEVER, NO ONE APPEARED FOR THE ASSESSEE INSPITE OF KNOWING THE DATE OF HEARING. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 29-05-201 2 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. WHATEVER MAY BE THE REASONS, KEEPING IN M IND THE PROVISIONS OF RULE 24 OF THE I.T.A.T RULES, 1963, THIS APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. 2 ITA NO. 731/COCH/2010 HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE AS SESSEE TO MOVE THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS SUFFICIENT CAUSE O N THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 29-05-2012 WHEN T HE APPEAL WAS FIXED 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 29 TH DAY OF MAY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 29 TH 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