R. Vijay Kumar v. Deputy Commissioner of Income-tax, Central Cir-2, Ernakulam
[Citation -2016-LL-0927-32]
| Citation | 2016-LL-0927-32 |
|---|---|
| Appellant Name | R. Vijay Kumar |
| Respondent Name | Deputy Commissioner of Income-tax, Central Cir-2, Ernakulam |
| Court | ITAT-Cochin |
| Relevant Act | Income-tax |
| Date of Order | 27/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Bot Summary: | On 27.09.2016, when the case was called for hearing none appeared on behalf of the assessee. No adjournment application was filed by the assessee. In the circumstances, it appears that the assessee is not interested in pursuing the 1 ITA No.242/C/2016 appeal, and no useful purpose would be served by 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. Guard File By order Assistant Registrar ITAT, COCHIN 2 ITA No.242/C/2016 1 Date of dictation 27/09/2016 2 Dt on which the typed draft is placed before the dictating Member 27/09/2016 3 Dt on which the approved draft comes to the Sr PS/PS 4 Dt on which the fair order is placed before the dictating Member 5 Dt of pronouncement 6 Dt on which the file goes to the Bench Clerk 7 Dt on which the file goes to the Head Clerk 8 Dt on which the file goes to AR 9 Dt of dispatch of the order 3.. |