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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Per CHANDRA POOJARI, AM:
The appeal filed by the assessee is directed against the order of the CIT(A),
Trivandrum and pertains to the assessment year 2010-11.
At the time of hearing of the appeal, none appeared on behalf of the
assessee though intimation was given to the assessee. However, the notice was
returned with the endorsement ‘left’. There is not even adjournment petition
received from the assessee. In the circumstances, it appears that the assessee
is not interested in pursuing the appeal, and no useful purpose would be served
I.T.A. No.126/Coch/2016
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, the
assessee is at liberty to give explanation with regard to its non-appearance
before the Tribunal on the date of hearing before the Tribunal by filing
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
In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on this 6th February, 2019
sd/- sd/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Place: Kochi Dated: 6th February, 2019 GJ Copy to: 1. M/s. Dewa Projects (P) Ltd., T.C. No. 251/1497, S.S. Kovil Road, Thampanoor P.O., Trivandrum-1. 2. The Assistant Commissioner of Income-tax, Corporate Circle-1(1), Kochi. 3. The Commissioner of Income-tax-II, Kochi. 4. D.R., I.T.A.T., Cochin Bench, Cochin. 5. Guard File. By Order
(ASSISTANT REGISTRAR) I.T.A.T., Cochin
I.T.A. No.126/Coch/2016
Date 1. Draft Order dictated on 06/02/2019 Sr.PS 2. Draft Order placed before author 06/02/2019 AM 3. Approved draft comes back Sr. PS 4. Fair order placed before the author. AM 5. Fair order placed before the Second JM Member for signature 6. Pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order.