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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Chandra Poojari, AM & Shri George George K, JM
Per Bench
These appeals at the instance of the assessee are directed against the common order of the Commissioner of Income-tax (Appeals) dated 11.09.2017. The relevant assessment years are 2000-2001 to 2005-2006.
When these appeals were called for hearing today, none was present on behalf of the assessee nor any adjournment application has been filed. The notice of hearing has been
ITA No.637-642/Coch/2017. 2 Late M Basheer (L/H SLK Food Processing). issued to the assessee at the given address. It is, therefore, presumed that that the assessee is not interested in prosecuting its appeals. Hence, we dismiss the appeals 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].
In the result, the appeals filed by the assessee are dismissed.
Order pronounced on this 02nd day of August, 2018.
Sd/- Sd/- (George George K) (Chandra Poojari) JUDICIAL MEMBER ACCOUNTANT MEMBER
Cochin ; Dated : 02nd August, 2018. Devdas*
Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The Pr.CIT-Kozhikode. 4. The CIT(Appeals)-Kozhikode. 5. DR, ITAT, Cochin 6. Guard file.
BY ORDER,
(Asstt. Registrar) ITAT, Cochin