Itr/7/2008 Of M/S.build Tech India v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 07TH DAY OF JANUARY 2019 / 17TH POUSHA, 1940 ITR.No. 7 of 2008 AGAINST THE ORDER/JUDGMENT IN ITA 499/1992 ofI.T.A.TRIBUNAL,COCHIN BENCH PETITIONER/S: M/S.BUILD TECH INDIA BHARATH VILLA,, CONTONMENT, KANNUR. RESPONDENT/S: THE COMMISSIONER OF INCOME TAXKOCHI. BY ADV. SRI.JOSE JOSEPH, SC FOR INCOME TAX THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON07.01.2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: O R D E R Vinod Chandran, J. The statement of the case has been referred for consideration of the question as raised by this Court in an O.P.(Reference) initiated at theinstance of the assessee. Since there was no appearance on behalf of the assessee, we directed the Registry to issue notice to the assessee by speed post. The notice has been returned unserved with the endorsement “not known”. Especially since the reference has been taken up at the instance of the assessee, it is incumbent upon theassessee to pursue the same. The assessee obviously does not want to pursue the reference.In such circumstances, we refuse to answer the questions of law and this reference stands closedfor non-prosecution. A copy of this order under the seal of thisCourt and the signature of the Registrar shall be forwarded to the Income Tax Appellate Tribunal,Cochin Bench. Sd/- K.VINOD CHANDRANJUDGE dkr Sd/- ASHOK MENONJUDGE