M/s.Vijaya Hospitality and Resorts Ltd, Ernakulam V. The ADCIT(TDS), Cochin

ITA 97/COCH/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96805 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 04-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

ITA NO S 94 TO9 7 /C/2015 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 S . 94 TO 97 /COCH/2015 (ASST YEAR S 2008 - 09 TO 201 1 - 12 ) M/S VIJAYA HOSPITALITY& RESORT LTD 37/991 1 ST FLOOR EMMY SQUARE SA ROAD ELAMKULAM ER NAKULAM 682 020 VS THE ADDL COMMR OF INCOME TAX(TDS) KOCHI ( APPELLANT) (RESPONDENT) PAN NO. CHNV00374D ASSESSEE BY NONE REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 1 9 TH NOV 2015 DATE OF PRONOUNCEMENT 19 TH NOV 2015 OR D ER PER BENCH : THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS, ALL DATED 24 TH NOV 2014 OF THE CIT(A) - III, KOCHI AND THEY RELATE TO THE AYS 2008 - 09 TO 201 1 - 12 RESPECTIVELY. 2 AT THE TIME OF HE ARING OF THESE APPEALS NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE WAS SENT THROUGH RPAD. THE NOTICE HAS BEEN SENT ON THE ADDRESS GIVEN ON FORM NO.36. THE ASSESSEE HAS NOT INTIMATED CHANGE OF ADDRESS, IF ANY, TO THE TRIBUNAL. THERE IS NOT EV EN AN ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS ITA NO S 94 TO9 7 /C/2015 2 NOT INTERESTED IN PURSUING THESE APPEALS, 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 THESE APPEALS IN LIMINE. HOWEVER, IF THE ASSESSEE ON A LATER STAGE 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 THESE APPEALS OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 19 TH NOV 2015. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 19 TH , NOV 2015 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REG ISTRAR ITAT, COCHIN