What did the Tribunal hold?

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

The assessee's appeal was listed for hearing. However, neither the assessee nor their representative appeared, and no adjournment application was filed. The notice of hearing was duly sent to the assessee's address.

What were the issues?

The primary issue was the assessee's failure to appear before the tribunal for the hearing of their appeal.

T.O.Philip Adfvertising Co.P… vs ACIT | ITAT Cochin 2018

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

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

Hearing: 16.10.2018Pronounced: 16.10.2018

Per George George K., JM

This appeal at the instance of the assessee is directed against Commissioner of Income-tax (Appeals)’s order dated 27.02.2018. The relevant assessment year is 2010-2011.

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. 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

ITA No.182/Coch/2018. 2 M/s.T.O.Philip Advertising Co. Pvt.Ltd. 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, explaining reasonable cause for non-appearance before the Tribunal on the date of hearing.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on this 16th day of October, 2018.

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

Cochin ; Dated : 16th October, 2018. Devdas*

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT Kottayam. 4. The CIT (A), Kottayam. 5. DR, ITAT, Cochin 6. Guard file. BY ORDER,

(Asstt. Registrar) ITAT, Cochin

T.O.PHILIP ADFVERTISING CO.P. LTD,KOTTAYAM vs. THE ACIT,CIR-1, KOTTAYAM

What did the Tribunal hold?

What were the facts?

What were the issues?

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