Sri.K.Nandakumar, Trivandrum V. ACDIT(INV), Trivandrum

ITA 8/COCH/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8411 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-05-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 08-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTOM BOSE

Judgement Text

ITA NO S 7 TO 20/C/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM ITA NO S. 07 TO 13 /COCH/2015 (A SST YEAR S 2002 - 03 TO 2008 - 09 ) MR K NANDAKUMAR S REE VIDYA KALYANI MANDIRAM COMPOUND OPP TAGORE THEATRE VAZHUTHACAUD THIRVANANTHAPURAM 695 010 PAN NO . ALOPK949 2P VS THE ASST DIRECTOR OF INCOME T AX (INV) TRIVANDRUM ( APPELLANT) (RESPONDENT) ITA NO S. 1 4 TO 20 /COCH/2015 (A SST YEAR S 2002 - 03 TO 2008 - 09 ) SMT RE MY NANDAKUMAR S REE VIDYA KALYANI MANDIRAM COMPOUND OPP TAGORE THEATRE VAZHUTHACAUD THIRVANANTHAPURAM 695 010 PAN NO . ABLPN9498B VS THE ASST DIRECTOR OF INCOME T AX (INV) TRIVANDRUM ( APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH SHANTOM BOSE, CIT - DR DATE OF HEARING 18 TH JU LY 2016 DATE OF PRONOUNCEMENT 18 TH , JU LY 2016 ORDER PER BENCH ; THESE APPEALS , FILED BY TWO DIFFERENT ASSESSEE , ARE DIRECTED AGAINST SEPARATE ORDERS DATED 31.10.2014 AND 7 TH NOV 2014 OF THE CIT(A) , TRIVANDRUM FOR THE ASSESSMENT YEARS 2001 - 02 TO 2008 - 09 RESPECTIVELY. ITA NO S 7 TO 20/C/2015 2 2 AT THE TIME OF HEARING OF TH ESE APPEALS NONE APPEARED ON B EHALF OF THE ASSESSEE THOUGH THE NOTICE S HAVE BEEN SERVED ON THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE SE APPEAL S , AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. 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, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MAD HYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE SE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DAT E OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION AS PER THE ITAT RULES AND IF THE BENCH IS SO SATISFIED THE APPEAL S OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 1 8 TH JULY 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 18 TH JULY 2016 RAJ* ITA NO S 7 TO 20/C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN