M/s Gold Enterprises, Bangalore V. Asst.C.I.T., Bangalore

ITA 1094/BANG/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3806 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 27-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVAMSHI
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BENGALURU BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.1094/BANG/2016 (ASSESSMENT YEAR: 2011-12) M/S. GOLD ENTERPRISE, NO.79/1, 1 ST FLOOR, 2 ND CROSS, LAVELLE ROAD, BENGALURU-560 001. PAN:AAGFG9497B VS. APPELLANT ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 6(1), BENGALURU. RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SHRI VIKAS SURYAVAMSHI, ACIT(DR) DATE OF HEARING: 04/02/2019 DATE OF PRONOUNCEMENT: 04/02/2019 O R D E R PER PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF THE CIT(A)-I, BENGALURU, DATED 29/02/2016 FOR THE ASSESSMENT YEAR 2011-12. 02. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN ADJOURNMENT APPLICATION HAS BEEN FILED. ON PERUSAL OF RECORDS, IT WAS FOUND THAT THE NOTICE OF HEARING SENT BY REGISTERED LETTER, FIXING THE CASE FOR HEARING ON 04/02/2019 WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS DOOR LOCKED. VAKALATHNAMA HAS BEEN FILED ON RECORD AND ON EARLIER ITA NO.1094/BANG/2016 PAGE 2 OF 2 OCCASIONS ALSO, LEARNED AR FOR ASSESSEE SOUGHT ADJOURNMENTS. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND ACCORDINGLY DISMISS THE APPEAL FOR NON-PROSECUTION, FOLLOWING THE DECISION OF THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 AND OF THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997) 223 ITR 480, FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH FEBRUARY, 2019. SD/- SD/- (JASON P BOAZ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BENGALURU D A T E : 04/02/2019. SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE