THE JT.REGISTRAR(FINANCE), UNIVERSITY OF KERALA,TRIVANDRUM vs. THE DCIT(TDS), TRIVANDRUM

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ITA 293/COCH/2018Status: DisposedITAT Cochin24 October 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine for non-prosecution as the assessee neither appeared nor rectified the defects in the appeal. The assessee can move an application to recall the order if they wish to pursue the appeal.

What were the facts?

The assessee, The Jt. Registrar (Finance) University of Kerala, filed an appeal against the CIT(A)'s order for the assessment year 2008-2009. The appeal was found to be defective, and the assessee was asked to rectify it.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee due to non-appearance and failure to rectify defects.

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IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN

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

ITA No.293/Coch/2018 : Asst.Year 2008-2009

The Jt. Registrar (Finance) | The Dy.Commissioner of University of Kerala | Vs. | Income-tax (TDS) Senate Hall Campus | Trivandrum Palayam, Trivandrum- 695 003. PAN : TVDUO0895G. (Appellant) | (Respondent)

Appellant by : --- None ---

Respondent by : Smt.A.S.Bindhu, Sr.DR

Date of Date of Hearing : 29.10.2018 | Pronouncement : 29.10.2018

O R D E R

Per George George K., JM

This appeal at the instance of the assessee is directed against CIT(A)'s order dated 16.04.2018. The relevant assessment year is 2008-2009 (4th Quarter).

2.

When this appeal was called for hearing today, none was present on behalf of the assessee or any adjournment application has been filed. The notice of hearing has been issued to the assessee at the given address. On earlier occasion, i.e. on 16.10.2018, the assessee was informed that the appeal filed by the assessee is defective and rectify the defect before the next date of hearing, i.e. on 17.10.2018. On that day the hearing was adjourned at the request of the assessee and fixed the next date of hearing today, i.e. on 29.10.2018. However, even today also none appeared on behalf of the assessee nor the defect in appeal is rectified. 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 the assessee so desires, shall be free to move an application to this Tribunal praying for recalling of this order, after rectifying the defect and also 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 29th day of October, 2018.

Sd/- Sd/-

(Chandra Poojari) (George George K.) ACCOUNTANT MEMBER JUDICIAL MEMBER

Cochin ; Dated : 29th October, 2018.

Devdas\*

Copy of the Order forwarded to :

- 1. The Appellant - 2. The Respondent. - 3. The CIT (A), Thiruvananthapuram - 4. The Pr.CIT (TDS) Kochi. - 5. DR, ITAT, Cochin - 6. Guard file.

BY ORDER,

AR-ITAT- Cochin

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