M/s. Megha Freight, Perumbavoor v. The ITO, Cochin

ITA 81/COCH/2014 | 2005-2006
Pronouncement Date: 19-11-2014 | Result: Dismissed

Appeal Details

RSA Number 8121914 RSA 2014
Assessee PAN AAHFM0318E
Bench Cochin
Appeal Number ITA 81/COCH/2014
Duration Of Justice 8 month(s) 23 day(s)
Appellant M/s. Megha Freight, Perumbavoor
Respondent The ITO, Cochin
Appeal Type Income Tax Appeal
Pronouncement Date 19-11-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 19-11-2014
Date Of Final Hearing 17-11-2014
Next Hearing Date 17-11-2014
Assessment Year 2005-2006
Appeal Filed On 26-02-2014
Judgment Text
1 ITA NO. /COCH/2010 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) I.T.A NO. 81/COCH/2014 (ASSESSMENT YEAR 2005-06) M/S MEGHA FREIGHT VS THE ITO WD.3(4) 39/5382 C G-325 KOCHI PANAMPILLY NAGAR KOCHI 682 036 (PRESENT ADDRESS) VTM PLAZA NEAR JYOTHI CINEMA PERUMBAVOOR PAN : AAHFM0318E (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 19-11-2014 DATE OF PRONOUNCEMENT : 19-11-2014 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-II KOCHI DATED 23-11-2013 AND PERTAINS TO A SSESSMENT YEAR 2005- 06. 2. THIS APPEAL WAS FIXED FOR HEARING ON VARIOUS DAT ES RIGHT FROM 22-04- 2014 AND ADJOURNED FROM TIME TO TIME AT THE REQUEST OF THE ASSESSEE. 2 ITA NO. /COCH/2010 FINALLY THE APPEAL WAS POSTED FOR HEARING ON 19-11- 2014. HOWEVER WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 19-11-2014 N O ONE APPEARED FOR THE ASSESSEE EVEN THOUGH THE APPEAL WAS ADJOURNED A T THE REQUEST OF THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASS ESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUT ING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS KEEPING TH E PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND THE APPEAL OF THE ASSESS EE IS DISMISSED FOR NON PROSECUTION. HOWEVER IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVI DED THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 19-11-2014 WHEN THE APPEAL WAS TAKEN UP FOR HEARING . 3. WITH THE ABOVE OBSERVATIONS THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH NOVEMBER 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN DT : 19 TH NOVEMBER 2014 PK/- 3 ITA NO. /COCH/2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL COCHIN BENCH