M/S. DEWA PROJECTS P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

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ITA 126/COCH/2016Status: DisposedITAT Cochin06 February 2019AY 2010-113 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of the assessee and considering their lack of interest in pursuing the appeal, dismissed the appeal in limine. The assessee was granted liberty to file a Miscellaneous Application to explain their non-appearance.

What were the facts?

The assessee's appeal was scheduled for hearing, but no one appeared on their behalf. The notice sent to the assessee was returned with the endorsement 'left', and no adjournment petition was received.

What were the issues?

The primary issue was the non-appearance of the assessee and their lack of interest in prosecuting the appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

For Respondent: Shri Alok Nath Mitra, CIT(DR)
Hearing: 06/02/2019Pronounced: 06/02/2019

Heard together (2 matters)

I.T.A. No.126/Coch/2016
T.C. No. 251/14

Read from the judgment's own cause title. This page is filed under one of them.

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.

2.

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

3.

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.

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