SRI.K.V.MOHAMMED, CHANGARAMKULAM,MALAPPURAM DIST vs. THE ACIT, CIRCLE-1, TIRUR, TIRUR

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ITA 246/COCH/2018Status: DisposedITAT Cochin10 December 2018AY 2000-014 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, in the absence of the assessees and considering their lack of interest in pursuing the appeals, dismissed the appeals in limine. However, the assessees were given liberty to file Miscellaneous Applications to explain their non-appearance.

What were the facts?

The assessees did not appear for the hearing of their appeals before the ITAT, nor did they file any adjournment petitions. The Tribunal had provided intimation of the hearing date to the assessees.

What were the issues?

Whether the appeals should be dismissed for non-appearance of the assessee. The Tribunal considered the provisions for dismissing appeals in such circumstances.

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

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

For Respondent: Smt. A.S. Bindhu, Sr. DR
Hearing: 10/12/2018Pronounced: 10/12/2018

Heard together (5 matters)

I.T.A. No. 242/Coch/2018
I.T.A. No. 243/Coch/2018
I.T.A. No. 244/Coch/2018
I.T.A. No. 245/Coch/2018
I.T.A. No. 246/Coch/2018

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

Per CHANDRA POOJARI, AM:

These appeals filed by different assessees are directed against separate

orders of the CIT(A), Thrissur and Kozhikode and pertain to the assessment

years 2000-01.

I.T.A. Nos.242-246/Coch/2018

2.

At the time of hearing of the appeals, none appeared on behalf of the

assessees though the intimation was given to the assessees. There are not

even adjournment petitions received from the assessees. In the circumstances,

it appears that the assessees are not interested in pursuing the appeals, and no

useful 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 appeals in

limine. However, the assessees are at liberty to give explanation with regard to

their non-appearance before the Tribunal on the date of hearing before the

Tribunal by filing Miscellaneous Applications as per the ITAT Rules and if the

Bench is so satisfied, the appeals of the assessees can be recalled for hearing

on merit

3.

In the result, the appeals of the assessees are dismissed. Order pronounced in the open Court on this 10th December, 2018.

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

Place: Kochi Dated: 10th December, 2018 GJ

I.T.A. Nos.242-246/Coch/2018

Copy to: 1. Shri Rajesh C., L/hr of Late Shri K. Chenthamarakshan, Puliyankkavu Kalam, Vandithavalam, Pattanchery, Palakkad-678 534. 2.Shri Ramesh R., L/hr of Late Shri K. Ravindranathan, Choyikad Kalam, Vandithavalam, Pattanchery, Palakkad-678 534. 3. Smt. Shamila P.C. Wife of Shri B.P. Sherafuddin, Prop. Gazala Inn, Head Post Office Road, Palakkad-678 001. 4. Shri B.P. Sherafuddin, Prop. Gazala Inn, Head Post Office Road, Palakkad-678 001. 5. Shri K.V. Mohammed, Kadavil Valappil House, Chengaramkulam, Malappuram. 6. The Assistant Commissioner of Income-tax, Circle-1, Tirur. 7. The Income Tax Officer, Ward-1, Palakkad. 8. The Commissioner of Income-tax(Appeals), Thrissur. 9. The Pr. Commissioner of Income-tax, Thrissur. 10.The Commissioner of Income-tax(Appeals), Kozhikode. 11.The Pr. Commissioner of Income-tax, Kozhikode. 12. D.R., I.T.A.T., Cochin Bench, Cochin. 13. Guard File. By Order

(ASSISTANT REGISTRAR) I.T.A.T., Cochin

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