ACIT, Calicut v. Shri T B Kunhimahin Haji, Kasargode

ITA 858/COCH/2008 | 2004-2005
Pronouncement Date: 10-03-2010

Appeal Details

RSA Number 85821914 RSA 2008
Assessee PAN ACEPR0683E
Bench Cochin
Appeal Number ITA 858/COCH/2008
Duration Of Justice 1 year(s) 6 month(s) 28 day(s)
Appellant ACIT, Calicut
Respondent Shri T B Kunhimahin Haji, Kasargode
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2010
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 10-03-2010
Date Of Final Hearing 02-02-2010
Next Hearing Date 02-02-2010
Assessment Year 2004-2005
Appeal Filed On 12-08-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NO S . 652 & 653 /COCH/200 8 ASSESSMENT YEAR S : 20044 - 05 & 2005 - 06 M.R. SOMARAJAN KANJIRAPPALLY. PA NO.ACEPR 0683 E VS. THE INCOME - TAX OFFI CER WARD-4 KOTTAYAM. (APPELLANT) ( RESPONDENT ) APPELLANT BY NONE RESPONDENT BY SHRI T.J. VINCENT JR.D.R. O R D E R PER N.VIJAYAKUMARAN J.M: BOTH THESE APPEALS ARE BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2004-05 AND 2005-06. BOTH THE A PPEALS ARE DIRECTED AGAINST THE COMMON ORDER OF THE CIT(AP PEALS)- IV KOCHI DATED 27-01-2008. THE APPEALS WHEN IT WAS FIXED ON EARLIER OCCASION ON 07-01-2010 NONE PRESE NT ON BEHALF OF THE ASSESSEE AND THE BENCH ADJOURNED THE CASE TO 04-03-2010 WITH A DIRECTION TO ISSUE NOTICE TO THE ASSESSEE TO FILE THE CONCISE GROUNDS WHICH SERVICE WAS SUFF ICIENT. 2. WHEN THE CASES WERE CALLED ON 04-03-2010 AGAIN THERE WAS NO REPRESENTATION FOR THE ASSESSEE AND THE EARL IER ITA NOS. 652 & 653/COCH/2008 2 DIRECTION OF THE TRIBUNAL WAS ALSO NOT COMPLIED WIT H. THE GROUNDS ARE VERY ELABORATIVE AND ARGUMENTATIVE BY W HICH THE APPEAL COULD NOT BE DECIDED WITH THE AVAILABLE SET OF GROUNDS OF APPEAL. FURTHER WHILE PERUSING THE O RDER OF THE FIRST APPELLATE AUTHORITY IT IS ALSO FOUND THAT BE FORE THE CIT(APPEALS) ALSO NO-BODY WAS PRESENT FROM THE SIDE OF THE ASSESSEE. IT SHOWS THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THE APPEAL. UNDER THE ABOVE CIRCUMSTA NCES WE HAVE NO OPTION EXCEPT TO DISMISS THE APPEALS FOR WA NT OF PROSECUTION. 3. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE FOR THE ABOVE CAPTIONED ASSESSMENT YEARS ARE DISMISSED FOR WANT OF PROSECUTION. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM DATED THE 10 TH MARCH 2010. PM. COPY FORWARDED TO: 1. SHRI M.R. SOMARAJAN MAPPLAPRAMPIL HOUSE THAMPALAKADU P.O. KANJIRAPPALLY. 2. THE INCOME-TAX OFFICER WARD-4 KOTTAYAM. 3. CIT(A)-IV KOCHI/4. CIT KOCHI/5. D.R.