Aruna trading company, Kollam V. ACIT, Kollam

MA 83/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9667 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 14-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 01-10-2012
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 488/COCH/2010 ASSESSMENT YEAR: 2006-07 ARUNA TRADING CO., ASRAMAM, KOLLAM. [PAN:ASDFA 1454B] VS. THEASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, KOLLAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI PRATAP NARAYAN SHARMA, JR. DR DATE OF HEARING 03/09/2012 DATE OF PRONOUNCEMENT 03/09/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 25-06-2010 PASSED BY THE LD. CIT(A)-I, TRIVANDRUM AND IT RELATES TO THE ASSE SSMENT YEAR 2006-07. 2. THIS APPEAL WAS ORIGINALLY FIXED FOR HEA RING ON 18/07/2012 BUT WAS ADJOURNED TO 21-08-2012 AT THE REQUEST OF AR VIDE HIS LETTER DAT ED 17/07//2012 AND FURTHER ADJOURNED TO 03-09-2012. HOWEVER, ON THE DATE OF HEARING OF THIS APPEAL, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE BEFORE THIS TRIBUNAL. 3. IN VIEW OF THE ABOVE POSITION, WE ARE OF THE VIE W THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THIS TRIBUNAL. AC CORDING TO THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED VS. CIT, 38 ITD 320 (NEW DELHI) AND THE JUDGMENT OF HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJIRAO HOLKAR, I.T.A. NO. 488/COCH/2010 2 223 ITR 480 (M.P.), THE APPEAL FILED BY THE ASSESSE E CAN BE DISMISSED FOR WANT OF PROSECUTION. WE HAVE GONE THROUGH THE ORDER OF THE LD. CIT(A) AND FIND HIS ORDER TO BE REASONABLE ONE. ACCORDINGLY, WE DISMISS THE APPEAL . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY O N 03-09-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 3RD SEPTEMBER, 2012 GJ COPY TO: 1. ARUNA TRADING CO., ASRAMAM, KOLLAM. 2.THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 1,KOLLAM. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-I, TRIVAN DRUM. 4.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN