ACIT, Calicut V. Shri T B Kunhimahin Haji, Kasargode

ITA 858/COCH/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8228 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2010
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 02-02-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 12-08-2008
• Court: TRIBUNAL
• Assessee Lawyers: T J VINCENT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO S . 652 & 653 /COCH/200 8 ASSESSMENT YEAR S : 20044 - 05 & 2005 - 06 M.R. SOMARAJAN, KANJIRAPPALLY. PA NO.ACEPR 0683 E VS. THE INCOME - TAX OFFI CER, WARD-4, KOTTAYAM. (APPELLANT) ( RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SHRI T.J. VINCENT, JR.D.R. O R D E R PER N.VIJAYAKUMARAN,J.M: BOTH THESE APPEALS ARE BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06. BOTH THE A PPEALS ARE DIRECTED AGAINST THE COMMON ORDER OF THE CIT(AP PEALS)- IV, KOCHI, DATED 27-01-2008. THE APPEALS WHEN IT WAS FIXED ON EARLIER OCCASION ON 07-01-2010, NONE PRESE NT ON BEHALF OF THE ASSESSEE AND THE BENCH ADJOURNED THE CASE TO 04-03-2010 WITH A DIRECTION TO ISSUE NOTICE TO THE ASSESSEE TO FILE THE CONCISE GROUNDS, WHICH SERVICE WAS SUFF ICIENT. 2. WHEN THE CASES WERE CALLED ON 04-03-2010, AGAIN THERE WAS NO REPRESENTATION FOR THE ASSESSEE AND THE EARL IER ITA NOS. 652 & 653/COCH/2008 2 DIRECTION OF THE TRIBUNAL WAS ALSO NOT COMPLIED WIT H. THE GROUNDS ARE VERY ELABORATIVE AND ARGUMENTATIVE BY W HICH THE APPEAL COULD NOT BE DECIDED WITH THE AVAILABLE SET OF GROUNDS OF APPEAL. FURTHER, WHILE PERUSING THE O RDER OF THE FIRST APPELLATE AUTHORITY, IT IS ALSO FOUND THAT BE FORE THE CIT(APPEALS) ALSO NO-BODY WAS PRESENT FROM THE SIDE OF THE ASSESSEE. IT SHOWS THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THE APPEAL. UNDER THE ABOVE CIRCUMSTA NCES, WE HAVE NO OPTION EXCEPT TO DISMISS THE APPEALS FOR WA NT OF PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE FOR THE ABOVE CAPTIONED ASSESSMENT YEARS ARE DISMISSED FOR WANT OF PROSECUTION. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 10 TH MARCH,2010. PM. COPY FORWARDED TO: 1. SHRI M.R. SOMARAJAN, MAPPLAPRAMPIL HOUSE, THAMPALAKADU P.O., KANJIRAPPALLY. 2. THE INCOME-TAX OFFICER, WARD-4, KOTTAYAM. 3. CIT(A)-IV, KOCHI/4. CIT, KOCHI/5. D.R.