Sri.Josepherson Antony, Trivandrum V. ACIT, Trivandrum

ITA 769/COCH/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73849 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 03-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Keywords: Reasonable cause

Judgement Text

1 ITA NO.769/COCH/2013 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. 769/COCH/2013 (ASSESSMENT YEAR 2005-06) SHRI JOSEPHERSON ANTONY VS A.C.I.T., RANGE-2 216, PTP NAGAR TRIVANDRUM TRIVANDRUM 695 038 PAN : ACFPA4184J (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 30-01-2014 DATE OF PRONOUNCEMENT : 30-01-2014 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-II, KOCHI DATED 27-09-2013 FOR THE ASSESSMEN T YEAR 2005-06. 2. THE APPEAL WAS FIXED FOR HEARING TODAY. THE NOT ICE OF HEARING WAS RECEIVED BY THE REPRESENTATIVE OF THE ASSESSEE DIRE CTLY FROM THE REGISTRY ON 03-12-2013. EVEN AFTER RECEIPT OF NOTICE OF HEARIN G, NO ONE APPEARED FOR THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR N OT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY 2 ITA NO.769/COCH/2013 BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSE CUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPIN G THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 30-01-2014 WH EN 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 JANUARY, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 30 TH JANUARY, 2014 PK/- COPY TO: 1. SHRI JOSEPHERSON ANTONY, 216, PTP NAGAR, TRIVAND RUM 695 038 2. ACIT, RANGE-2, TRIVANDRUM 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-II, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH