The Erumely Service Coop Bank Ltd. v. The Income-tax Officer, Ward-2(3), Kochi
[Citation -2016-LL-0926-51]
| Citation | 2016-LL-0926-51 |
|---|---|
| Appellant Name | The Erumely Service Coop Bank Ltd. |
| Respondent Name | The Income-tax Officer, Ward-2(3), Kochi |
| Court | ITAT-Cochin |
| Relevant Act | Income-tax |
| Date of Order | 26/09/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Keyword Tags | dismissing the appeal in limine |
| Bot Summary: | 2 At the time of hearing of the appeal none appeared on behalf of the assessee. A letter dated 22nd Sept 2016 has been filed on behalf of the assessee seeking adjournment of the case. In the circumstances, it appears that the assessee is not interested in pursuing the appeal, and no useful purpose would be served by 1 ITA No.236/C/2016 adjourning the hearing. Considering these facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as were considered in the case of Multiplan India, reported in 38 ITD 320 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. 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 26th day of Sept 2016. |