Income Tax Appellate Tribunal - Cochin
Sri.George Thomas Valy, Kottayam vs The Acit, Kottayam on 13 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, COCHIN
Before Shri Chandra Poojari, AM & Shri George George K, JM
ITA No.444/Coch/2018 : Asst.Year 2012-2013
Sri. George Thomas Valy The Asst.Commissioner of
Prop : National Trading Vs. Income-tax, Circle 1
Syndicate, Kooraly P.O. Kottayam
Kottayam - 686 522.
PAN :AABPV7673F.
(Appellant) (Respondent)
Appellant by : --- None ---
Respondent by : Smt.A.S.Bindhu, Sr.DR
Date of
Date of Hearing : 13.03.2019 Pronouncement : 13.03.2019
ORDER
Per George George K., JM
This appeal at the instance of the assessee is directed against CIT(A)'s order dated 09.07.2018. The relevant assessment year is 2012-2013.
2. When this appeal was called for hearing today, none was present on behalf of the assessee nor any application for adjournment has been filed. The notice of hearing has been issued to the assessee at the given address. It is, therefore, presumed that that the assessee is not interested in prosecuting his appeal. Hence, we dismiss the appeal 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 2 ITA No.444/Coch/2018. Sri George Thomas Valy.
CIT v. Multiplan India P. Ltd. [(1991) 38 ITD 320]. However, if the assessee so desires, shall be free to move an application to this Tribunal praying for recalling of this order, after explaining reasonable cause for non-appearance before the Tribunal on the date of hearing.
3. In the result, the appeal filed by the assessee is dismissed.
Order pronounced on this 13th day of March, 2019.
Sd/- Sd/-
(Chandra Poojari) (George George K.)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin ; Dated : 13th March, 2019.
Devdas* Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The Pr.CIT Kottayam
4. The CIT(A), Kottayam.
5. The DR, ITAT, Cochin.
6. Guard file.
BY ORDER, AR-ITAT- Cochin