Sri.AnandkuttanGovindapillai K, Alappuzha V. The ACIT, Circle-1, , Thiruvalla

MA 07/COCH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4277 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-05-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 18-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM MA NO. 07 /COCH/201 9 : ASST.YEAR 2009 - 2010 (ARISING OUT OF ITA NO. 398 /COCH/201 8 ) SRI.ANANDAKUTTAN GOVINDAPILLAI K SWAPNA ULAVUCAD NOORANADU P.O., PALEMEL, ALAPPUZHA - 690 509. PAN : AFIPK6895K. VS. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1 THIRUVALLA. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 10.05.2019 DATE OF PRONOUNCEMENT : 10 .05.2019 O R D E R PER GEORGE GEORGE K., JM THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAS BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 15 TH NOVEMBER, 2018, PASSED IN ITA NO. 398 / COCH / 2018 FOR THE ASSESSMENT YEAR 2009 - 2010 . 2. WHEN THIS CASE WAS CALLED FOR HEARING TODAY, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT, HAS BEEN FILED. THE NOTICE OF HEARING HAS BEEN ISSUED TO THE ASSESSEE AT THE GIVEN ADDRESS. FURTHER, THE ASSESSEE WAS ALSO NOT COMPLIED WITH THE D IRECTIONS OF THE TRIBUNAL, DATED 13.02.2019, TO RECTIFY THE MISTAKE IN FILING M A NO. 07 / COCH /201 9 . SRI.ANANDAKUTTAM GOVINDAPILLAI K. 2 THE MA BEFORE THE TRIBUNAL. IT IS, THEREFORE, PRESUMED THAT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL / MISCELLANEOUS APPLICATION . HENCE, WE DISMISS THE MA OF THE ASSESSEE IN LIMINE FOR NON - PROSECUTION, BY FOLLOWING THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF TUKOJI RAO HOLKAR V. CWT [(1997) 223 ITR 480 (MP)] AND THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT V. MULT IPLAN INDIA P. LTD. [(1991) 38 ITD 320 ]. HOWEVER, IF THE ASSESSEE SO DESIRES, SHALL BE FREE TO MOVE AN APPLICATION TO THIS TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER, AFTER EXPLAINING REASONABLE CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 10 TH DAY OF MAY, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 10 TH MAY, 2019. DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, AR - ITAT - COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (A), KOTTAYAM. 4. THE PR.CIT KOTTAYAM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.