SMT.ANCY GEORGE VALY,KOTTAYAM vs. THE ITO, KOTTAYAM

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ITA 443/COCH/2018Status: DisposedITAT Cochin13 March 2019AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine for non-prosecution, following established precedents. The assessee can apply to recall the order if a reasonable cause for non-appearance is shown.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed, and the notice of hearing was duly served.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 13.03.2019Pronounced: 13.03.2019

Per George George K., JM

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 09.07.2018. The relevant assessment year is 2010-2011.

2.

When this appeal 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. It is, therefore, presumed that that the assessee is not interested in prosecuting her appeal. Hence, we dismiss the appeal of the assessee in limine for non-prosecution, by following the judgment of the Hon’ble 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

ITA No.443/Coch/2018. 2 Smt.Ancy George Valy. CIT v. Multiplan 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 appeal filed by the assessee is dismissed. Order pronounced on this 13th day of March, 2019.

Sd/- Sd/- (Chandra Poojari) (George George K.) ACCOUNTANT MEMBER JUDICIAL MEMBER

Cochin ; Dated : 13th March, 2019. Devdas*

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT Kottayam 4. The CIT(A), Kottayam. 5. The DR, ITAT, Cochin. 6. Guard file. BY ORDER,

AR-ITAT- Cochin

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