SRI.VENUGOPAL V,CHERTHALA vs. THE ITO, ALAPPUZHA

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ITA 239/COCH/2014Status: DisposedITAT Cochin23 March 2017AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine due to the assessee's non-appearance, citing their lack of interest in pursuing the appeal. However, the appeal can be recalled if the assessee provides a satisfactory explanation for their absence via a Miscellaneous Application.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2008-09. The assessee did not appear for the hearing before the ITAT, nor did they file an adjournment petition.

What were the issues?

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

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

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, COCHIN BENCH

Before: Shri Venugopal V

PER GEROGE GEORGE K, JM:

This appeal, at the instance of the assessee, is directed against the

CIT(A)’s order dated 10.1.2014. The relevant assessment year is 2008-09.

2 At the time of hearing of this appeal none appeared on behalf of the

assessee though the notice has been served on 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

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

ITA No. 239/C/2014

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 on a later stage gives 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 23rd day of March 2017.

Sd/- Sd/-

(ABRAHAM P GEORGE) (GEORGE GEORGE K) Accountant Member Judicial Member

Cochin: Dated 23rd March 2017 Raj*

Copy to: 1. Appellant – 2. Respondent – 3. CIT(A) 4. CIT, 5. DR 6. Guard File By order

Assistant Registrar ITAT, COCHIN

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