Mr.K.P.Roy, Aluva V. The ACIT, Aluva

ITA 95/COCH/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8510 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 10-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

ITA NO . 95/COCH/2014 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M ITA NO 95/COCH/14 ( A SST YEAR 2008 - 09 ) SHRI K P ROY CARMEL CONSTRUCTIONS C/O SH PAUL SEBASTIAN,FCA 32/1964A NEW KALAVATH ROAD PALARIVATTOM COCHIN 682 025 VS THE ASST COMMR OF INCOME TAX CIRCLE 1 ALUVA KOCHI ( APPELLANT) (RESPONDENT) PAN NO. ACRPR7560B ASSESSEE BY NONE REVENUE BY S H A DHANARAJ, SR DR DATE OF HEARING 9 TH JUNE 2016 DATE OF PRONOUNCEMEN T 9 TH JUNE 2016 OR D ER PER GEORGE GEORGE. K. J M: THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE CIT(A)S ORDER DATED 30 TH NOV 2013 . THE RELEVANT ASSESSMENT YEAR IS 200 8 - 09 . 2 THIS APPEAL WAS RESTORED VIDE ORDER DATED 11 TH MARCH 2016 IN MP NO. 24/COCH/ 2015 BY FIXING THE DATE OF HEARING 9 TH JUNE 2016. BUT, A T THE TIME OF HEARING OF TH IS APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE INTIMATION WAS GIVEN TO THE LD COUNSEL OF THE ASSESSEE . THERE IS NOT EVEN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT ITA NO . 95/COCH/2014 2 AP PEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, 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 MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THE APPEAL IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER ST AGE GIVES EXPLANATION IN REGARD TO ITS NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING BEFORE THE TRIBUNAL BY FILING A MISCELLANEOUS APPLICATION 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. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF JUNE 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 9 TH JUNE 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN