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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Chandra Poojari, AM & Shri George George K, JM
Per George George K., JM
This appeal and stay application at the instance of the assessee are directed against CIT(A)’s order dated 03.09.2018. The relevant assessment year is 2012-2013.
When this appeal and stay application were 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 its appeal and stay application. Hence, we dismiss the appeal and stay application filed by the assessee in limine for non-prosecution, by following the
ITA No.574 & SA 46/Coch/2018. 2 M/s.Accurach Acrylics (P) Ltd. 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 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.
In the result, the appeal and stay application filed by the assessee are dismissed. Order pronounced on this 06th day of March, 2019.
Sd/- Sd/- (Chandra Poojari) (George George K.) ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin ; Dated : 06th 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