Sri. Krishna Prasad Padmanabhan, Bangalore V. Pr. CIT - 2, Bangalore

ITA 1140/BANG/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5484 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.1140/BANG/2016 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A NO.1140/BANG/2016 (ASSESSMENT YEAR : 2011-12) SHRI. KRISHNA PRASAD PADMANABHAN, ASHWINI RECORDING, NO.11, 1 ST CROSS, GANDHINAGAR, BENGALURU 560 009 ..APPELLANT PAN :AEVPP3920M V. PRINCIPAL COMMISSIONER OF INCOME-TAX-2 , BENGALURU ..RESPONDENT ASSESSEE BY : NONE REVENUE BY : MS. NEERA MALHOTRA, CIT-DR HEARD ON : 25.04.2017 PRONOUNCED ON : 26 .04.2017 O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAINS T AN ORDER DT 22.03.2016 OF THE PR.CIT-2, BENGALURU, FOR THE A. Y . 2011-12. 02. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBO DY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT IN SPITE OF THE DATE OF HEARING BEING MENTIONED IN THE NOTICE OF HEARING, WHICH HAS BEEN ISSUED AND SERVED ON THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE, NO BODY WAS PRESENT ON THE DATE OF HEARING. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ITA.1140/BANG/2016 PAGE - 2 ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. WE DISMISS THE APPEAL FOLLOWING THE DECISION OF THE DELHI BENCH OF THE IT AT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 AND THAT OF THE MADHYA PR ADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (19 97) 223 ITR 480, AS THE APPEAL IS INFRUCTUOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON THE 26 TH DAY OF APRIL, 2017. SD/- SD/- (VIJAY PAL RAO) (S. JAYARAMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER