Sri.Nayyar Patel, Ernakulam V. The ACIT, Ernakulam

ITSSA 67/COCH/2005

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3582 (ITAT-COCHIN)
• Duration Of Justice: 12 year(s) 10 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 15-03-2005
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Keywords: Block assessment

Judgement Text

IT(S S) 67 / COCH/20 05 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M IT (SS) NO . 67 /COCH/20 05 ( BLOCK ASST YEAR 1989 - 90 TO 1998 - 99 ) NAYYAR PATEL PATEL COMPLEX BASIN ROAD ERNAKULAM VS THE ASST COMMR OF INCOME TAX CIR 2 DVN 1 ERNAKULAM ( APPELLANT) (RESPONDENT) PAN NO. A FRPP2889N ASSESSEE BY NONE ADJOURNMENT APPLICATION FILED REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 27 TH JAN 2016 DATE OF PRONOUNCEMENT 27 TH JAN 2015 ORDER PER B P JAIN, AM : THIS APPEAL F ILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 22 ND DEC 21004 OF THE CIT (A) - V, KOCHI AND RELATES TO THE BLOCK ASSESSMENT YEAR 1 98 9 - 90 T O 1998 - 99 . 2 AT THE TIME OF HEARING OF THESE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE . THE ASSESSEE HAD FILED ADJOURNMENT APPLICATION . BUT, I N THE ADJOURNMENT APPLICATION , THERE WAS NO SUFFICIENT CAUSE AND MOREOVER, THIS APPEAL IS ABOUT 10 YEARS OLD; THEREFORE , THE SAME IS REJECTED. IN THE CIRCUMSTANCES, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, AND NO USEFUL PURPOSE WOULD BE SERVED BY ADJOURNING THE HEARING. IT(S S) 67 / COCH/20 05 2 CONSIDERING THESE FACTS AND KEEPING IN MIND THE PR OVISIONS 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 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 THE APPEAL OF THE ASSESSEE CAN BE RECALLED FOR HEARING ON MERIT. 3 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E 27 TH JAN 2016 . SD/ - SD/ - ( GEORGE GEORGE.K ) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 27 TH , JAN 2016 RAJ* IT(S S) 67 / COCH/20 05 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN