M/s Rambus Chip Technologies India Pvt Ltd , Bangalore V. The Joint Commissioner of Income TAx (OSD) Circle-5(1)(1), Bangalore

ITA 1073/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8238 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B E NGAL U R U BEFORE SHRI A .K. GARODIA , ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO. 1073 /BANG/201 8 (ASSESSMENT YEAR: 2012 - 13 ) M/S. RAMBUS CHIP TECHNOLOGIES (INDIA) PVT.LTD. 12 TH FL OOR, TOWER C & D, IBC KNOWLEDGE PARK, 4/1, BANNERGHATTA ROAD, BENGALURU - 560 029. PAN:AACCR8522M VS. APPELLANT JOINT COMMISSIONER OF INCOME - TAX (OSD) CIRCLE 5(1)(1), BENGALURU. RESPONDENT APPELLANT BY : NONE RESPONDENT B Y : SHRI PRADEEP KUMAR, CIT(DR) DATE OF HEARING : 31/12/2018 DATE OF PRONOUNCEMENT : 31 /12/2018 O R D E R PER PAVAN KUMAR GADALE , J M : THIS IS THE APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX(APPEALS) - 5, BENGALURU, DATED 27/12/2017 FOR THE ASSESSMENT YEAR 2012 - 13. 2. WE FOUND AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE OR AN ADJOURNMENT APPLICATION IS FILED. ON VERIFICATION OF RECORDS, IT WAS FOUND THAT THE ASSESSEE WAS SERVED WITH NOTICE BY RPAD AT THE ADDRESS MENTIONED IN FORM ITA NO. 1073 /BANG/201 8 PAGE 2 OF 2 NO.36, POSTING THE CASE ISSUED ON 11/10/2018 BY RPAD MENTIONING THAT THE CASE IS POSTED FOR HEARING ON 31/12/2018. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPE AL AND FOLLOWING THE RATIO LAID DOWN BY THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 AND ALSO THE RATIO OF THE DECISION OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997 ) 223 ITR 480, DISMISS THE APPEAL FOR NON - PROSECUTION. WE ALSO GRANT LIBERTY TO THE ASSESSEE TO EXPLAIN REASONABLE CAUSE FOR NON APPEARING ON 31/12/2018. 3. IN THE RESULT, THE ASSESSEE S APPEAL FOR ASSESSMENT YEAR 2012 - 13 IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN COURT ON 31 ST DECEMBER, 2018. S D/ - SD/ - ( A .K. GARODIA ) (PAVAN KUMAR GADALE) ACCOUNTANT M EMBER JUDICIAL MEMBER PLACE : B EN GAL URU D A T E : 31 / 12 / 2018 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPO NDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE