THE CHURCH OF MINISTRIES,TRIVANDRUM vs. THE ITO, EXM,TVM, TRIVANDRUM

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ITA 198/COCH/2018Status: DisposedITAT Cochin19 September 2018AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine due to the assessee's non-appearance and lack of interest. However, the assessee was given liberty to file a Miscellaneous Application to recall the appeal if satisfied with the explanation for non-appearance.

What were the facts?

The assessee filed an appeal against an order of the CIT(Exemptions). At the time of hearing, no one appeared on behalf of the assessee, nor was an adjournment petition filed. The Tribunal noted the assessee's lack of interest in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance and lack of interest in pursuing the appeal.

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, DR
Hearing: 27/09/2018Pronounced: 27/09/2018

Per CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the CIT(Exemptions), Kochi dated 24/08/2015 and pertains to the assessment year 2016-17.

2 At the time of hearing of the appeal, none appeared on behalf of the assessee though the intimation was given to the assessee. There is not even an adjournment petition received from the assessee. In the circumstances, it appears that the assessee is not interested in pursuing the appeal, and no useful

I.T.A. No.198/C/2018

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 appeal in limine. However, if the assessee is at liberty to give explanation in regard to its non- appearance before the Tribunal on the date of hearing before the Tribunal by filing a Miscellaneous Application as per the ITAT Rules and if the Bench is so satisfied, the appeal of the assessee can be recalled for hearing on merit.

3 In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on this 27th September, 2018.

sd/- sd/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Kochi Dated: 27th September, 2018 GJ Copy to: 1. The Church Ministries, Hebron, 218-Rose Garden, Ulloor Medical College P.O., Trivandrum-695 011. 2. The Income Tax Officer (Exemptions), Trivandrum. 3. The Commissioner of Income-tax(Exemptions), Kochi. 4. D.R., I.T.A.T., Cochin Bench, Cochin. 5. Guard File. By Order

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

I.T.A. No.198/C/2018

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