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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Chandra Poojari, AM & Shri George George K, JM
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