SRI.LATE M.BASHEER, REPRESENTED BY LEGAL HEIRS,KOZHIKKODE vs. THE ACIT, CIR-1(1),KOZHIKKODE, KOZHIKKODE

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ITA 641/COCH/2017Status: DisposedITAT Cochin02 August 2018AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed that the assessee was not interested in prosecuting the appeals due to their absence. Consequently, the appeals were dismissed in limine for non-prosecution.

What were the facts?

The assessee filed multiple appeals against the orders of the Commissioner of Income-tax (Appeals) for assessment years 2000-2001 to 2005-2006. When the appeals were called for hearing, neither the assessee nor their representative was present, and no adjournment application was filed.

What were the issues?

The primary issue was the non-prosecution of appeals by the assessee. The Tribunal had to decide whether to proceed with the appeals in the absence of the appellant.

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

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

Hearing: 02.08.2018Pronounced: 02.08.2018

Heard together (6 matters)

ITA No.637/Coch/2017
ITA No.638/Coch/2017
ITA No.639/Coch/2017
ITA No.640/Coch/2017
ITA No.641/Coch/2017
ITA No.642/Coch/2017

Read from the judgment's own cause title. This page is filed under one of them.

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.

2.

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].

3.

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

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