N.C. & Company, Trichur V. DCIt, Trichur

ITSSA 4/COCH/2011

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8582 (ITAT-COCHIN)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 09-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Keywords: Reasonable cause

Judgement Text

1 IT(SS)A NO. 04/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T(SS)A NO. 04/COCH/2011 (BLOCK PERIOD 01-04-87 TO 19-08-97) M/S N.C. & COMPANY VS THE DY.CIT, CIR.2(1) TRICHUR RANGE-2, TRICHUR PAN : AAFFN8716R (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 06-12-2012 DATE OF PRONOUNCEMENT : 06-12-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE TAXPAYER WAS FIXED FOR HEARING ON 06-12-2012 AND THE NOTICE OF HEARING WAS ISSUED BY R.P.A.D. THE P OSTAL DEPARTMENT HAS RETURNED THE NOTICE OF HEARING WITH THE ENDORSEMENT INTIMATION GIVEN. THEREFORE, IT IS OBVIOUS THAT IN SPITE OF INTIMATIO N BY THE POSTAL AUTHORITIES THE TAXPAYER HAS NOT CLAIMED THE REGISTERED LETTER. WHEN THE NOTICE OF HEARING WAS ISSUED BY R.P.A.D. AND THE INTIMATION W AS GIVEN BY THE POSTAL 2 IT(SS)A NO. 04/COCH/2011 AUTHORITIES ABOUT THE REGISTERED LETTER, THE PRESUM PTION IS THAT THE NOTICE WAS SERVED ON THE TAXPAYER. THERE MAY BE VARIOUS R EASONS FOR THE TAXPAYER IN NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE TAXPAYER MAY NOT BE INTERESTED IN PROSE CUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING TH E PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE TAXPAY ER IS DISMISSED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE TAXPAYER FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVI DED THERE WAS REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 06-12-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE T AXPAYER IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH DECEMBER, 2012 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH