SRI.JOSEPH ABRAHAM,KOTTAYAM vs. THE ITO, WD-2,, KOTTAYAM

Per CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order of the

Commissioner of Income Tax(Appeals), Kottayam dated 01/10/2018 and pertains

to the assessment year 2015-16.

2 At the time of hearing of the appeal, none appeared on behalf of the

assessee though the intimation was given to the assessee. There is not even an

adjournment petition received from the assessee. In the circumstances, it

appears that the assessee is not interested in pursuing the appeal, and no useful

I.T.A. No.533/C/2018

purpose would be served by adjourning the hearing. Considering these facts

and keeping in mind the provisions 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 is at liberty to give 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 dismissed.

Order pronounced in the open Court on this 12th March, 2019.

sd/- sd/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER

Place: Kochi Dated: 12th March, 2019 GJ Copy to: 1. Shri Joseph Abraham, Prakkatt House, Moolavattam, Nattakom, Kottayam-686 026. 2. The Income Tax Officer, Ward-2, Kottayam. 3. The Commissioner of Income-tax(Appeals), Kottayam. 4. The Pr. Commissioner of Income-tax, Kottayam. 5. D.R., I.T.A.T., Cochin Bench, Cochin. 6. Guard File. By Order

(ASSISTANT REGISTRAR) I.T.A.T, COCHIN BENCH

I.T.A. No.533/C/2018