K. V. Kader Haji (Late) L/H Shri K.P Muhammed Saleem, Kannur V. ACIT, Kannur

ITSSA 117/COCH/2004

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7684 (ITAT-COCHIN)
• Duration Of Justice: 7 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 17-11-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAPRABHA
• Keywords: Reasonable cause; Block assessment

Judgement Text

1 IT(SS)A NO 117/COCH/2004 ITSS NO.53/COCH/2006 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) I.T(SS)A NO. 117/COCH/2004 - B.P. 86-87 TO 96-97 I.T(SS)A NO. 53/COCH/2006 - B.P. 86-87 TO 96-97 SHRI K.P. MOHAMMED SALEEM VS A.C.I.T., CIR.1 LATE K.V. KADER HAJI KANNUR SAFIYA MANZIL, MATTANNUR KANNUR DIST. PAN : NOT AVAILABLE (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. VIJAYAPRABHA DATE OF HEARING : 20-03-2012 DATE OF PRONOUNCEMENT : 20-03-2012 O R D E R PER N.R.S. GANESAN (JM) THESE TWO BLOCK ASSESSMENT APPEALS OF THE ASSESSEE, BOTH PERTAINING TO BLOCK PERIOD 1986-87 TO 1996-97, WERE FIXED FOR HEARIN G FROM TIME TO TIME RIGHT FROM 06-12-2005. ON ALL THE DATES THE ASSESSEE SOUGH T ADJOURNMENT OF THE HEARING. THE HEARING FIXED ON 01-02-2012 WAS ALSO FI NALLY ADJOURNED TO 20-03- 2012 AT THE REQUEST OF THE ASSESSEE VIDE LETTER DAT ED 20-03-2012. HOWEVER, WHEN THE MATTERS WERE CALLED UP FOR HEARING ON 20-03 -2012, NOBODY WAS PRESENT FOR THE ASSESSEE. 2 IT(SS)A NO 117/COCH/2004 ITSS NO.53/COCH/2006 THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR N OT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THA T THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING THE APPEALS ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A. T. RULES IN MIND, THE APPEALS OF THE ASSESSEE ARE DISMISSED FOR NON PROSECUTION. HO WEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FO R RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSES SEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 20-03-2012 WHEN THE APPEALS WERE TA KEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 20 TH DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH MARCH, 2012 PK/- COPY TO: 1. SRI K.P. MOHAMMED SALEEM, L/H OF LATE K.V. KADER HAJI, SAFIYA MANZIL, MATTANNUR, KANNUR DIST 2. ASSIST.COMMISSIONER OF INCOME-TAX, CIR.1, KANNUR 3. C.I.T., KANNUR 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH