M/s Safa Wood Industries, Kannur V. DCIT, Kannur

ITSSA 59/COCH/2008

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7679 (ITAT-COCHIN)
• Duration Of Justice: 3 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-03-2012
• Assessment Year: misc
• Appeal Filed On: 10-12-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT
• Keywords: Reasonable cause

Judgement Text

1 IT(SS)A NO. 59/COCH/2008 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. 59/COCH/2008 (BLOCK PERIOD 1986-87 TO 1996-97) M/S SAFA WOOD INDUSTRIES VS DY.C.I.T., CIR.1(1) KALA ROAD, MATTANNUR KANNUR PAN : AAJFS0430M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.J. VINCENT DATE OF HEARING : 06-03-2012 DATE OF PRONOUNCEMENT : 09-03-2012 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE ASSESSING OFFICER DATED 23-10-2008 AND PERTAINS TO BLOCK PERIOD 1986-87 TO 1996-97. 2. THE APPEAL WAS POSTED FOR HEARING ON VARIOUS OCC ASIONS. FINALLY, THE APPEAL WAS POSED FOR HEARING TODAY. HOWEVER, NO ON E APPEARED FOR THE ASSESSEE EVEN THOUGH THE DATE OF HEARING IS WITHIN THE KNOWLE DGE OF THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR NOT APP EARING BEFORE THIS TRIBUNAL. 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 APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, 2 IT(SS)A NO. 59/COCH/2008 KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOWEVER , IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FOR R ECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSES SEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 06-03-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 06 TH DAY OF MARCH, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH MARCH, 2012 PK/- COPY TO: 1. M/S SAFA WOOD INDUSTRIES, KALA ROAD, MATTANNUR 2. THE DY.C.I.T., CIR.1(1), KANNUR 3. THE COMMISSIONER OF INCOME-TAX CONCERNED 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH