M/S. ABAD EXPORTS LTD,COCHIN vs. THE ACIT, COCHIN

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ITA 79/COCH/2018Status: DisposedITAT Cochin20 December 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed the assessee was not interested in pursuing the appeal due to non-appearance. Consequently, the appeal was dismissed in limine for non-prosecution.

What were the facts?

The assessee's appeal was scheduled for hearing, but neither the assessee nor their representative appeared. No adjournment application was filed. The ITAT had issued a notice of hearing to the assessee at their given address.

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

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

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

Hearing: 20.12.2018Pronounced: 20.12.2018

Per George George K., JM

This appeal at the instance of the assessee is directed against CIT’s order dated 18.01.2018. The relevant assessment year is 2013-2014.

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 its 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 CIT v. Multiplan India P. Ltd. [(1991) 38 ITD 320]. However, if

ITA No.79/Coch/2018. 2 M/s.Abad Exports Limited. 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 20th day of December, 2018.

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

Cochin ; Dated : 20th December, 2018. Devdas*

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT Kochi 4. The Pr.CIT – I Kochi. 5. DR, ITAT, Cochin 6. Guard file. BY ORDER,

AR-ITAT- Cochin

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