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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
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
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
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