M/S KERALA STATE MINERAL DEVELOPMENT CORPORATION LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

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ITA 302/COCH/2015Status: DisposedITAT Cochin14 March 2017AY 2011-122 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, noting the absence of the assessee and inferring a lack of interest in prosecuting the case, dismissed the appeal. This decision was made in accordance with established precedent for non-prosecution.

What were the facts?

The assessee, M/s. Kerala State Mineral Development Corporation Limited, filed an appeal before the ITAT. Despite proper notice, no representative appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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: KOCHI.

Before: SHRI ABRAHAM P. GEORGE & SHRI GEORGE GEORGE. K.]

For Respondent: Shri. Shanthom Box, CIT, DR

Heard together (2 matters)

I.T.A. No.302/Coch/2015
T.C. 28/11

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

आदेश आदेश / O R D E R आदेश आदेश

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER When this appeal was called up for hearing, none appeared on behalf of assessee. Despite issue of notice dated 06.03.2017 by RPAD to the address given in Form No.36, no authorized person had appeared on behalf of the assessee. In the circumstances, We are of the opinion that the assessee is not

ITA No.302/Coch/2015 :- 2 -:

interested in prosecuting the case. Following the decision of the Delhi Bench of the Tribunal in the case of CIT v. Multiplan (India) Ltd. (38 ITD 320) (Del), We dismiss the appeal filed by the assessee, for non- prosecution.

2.

In the result, the appeal filed by the assessee stands dismissed .

Order pronounced in the open court on 14-03-2017.

Sd/- Sd/- (ABRAHAM P. GEORGE) (GEORGE GEORGE. K) लेखा सदःय सदःय/ACCOUNTANT MEMBER लेखा लेखा लेखा सदःय सदःय �याियक सदःय �याियक सदःय/JUDICIAL MEMBER �याियक �याियक सदःय सदःय

Cochin �दनांक/Dated:14th March, 2017 KV आदेश क� ूितिल�प अमे�षत/Copy to: 1 M/s.Kerala State Mineral Development Corporation Limited, T.C. 28/ 118, Nirmalaya Sreekandeswaram, Thiruvananthapuram 2. The Deputy Commissioner of Income Tax, Circle 1(2), Thiruvananthapuram 3. The Commissioner of Income Tax (Appeals) Thiruvananthapuram. 4. The Principal Commissioner of Income Tax (Appeals) Thiruvananthapuram 5. D.R. I.T.A.T., Cochin Bench, Cochin. 6. Guard File By Order

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

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