Smt. S.M. Contractor, Hubli V. ITO, Bangalore

ITA 1158/BANG/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8509 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-07-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 01-06-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ITA NO.1158/B/2016 ASSESSMENT YEAR : 2001-02 SMT. S. M. CONTRACTOR, PROPX: M/S. ALISON ENTERPRISES, CONTRACTOR COMPLEX, DURGADBAIL, HUBLI-580020. PAN :A CDPC3689G VS. THE INCOME-TAX OFFICER, WARD 2(2), NAVANAGAR, HUBLI-580025. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI. M. K. BIJU, JCIT DATE OF HEARING : 06.03.2017 DATE OF PRONOUNCEMENT : 06.03.2017 O R D E R PER GEORGE GEORGE K., JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 29.02.2016 OF THE CIT(APPEALS), HUBLI, RELATING TO ASSESSMENT YEAR 2001-02. ITA NO. 1158/B/2016 PAGE 2 OF 3 2. AT THE TIME OF HEARING OF THE APPEAL TODAY I.E. , 06.03.2017, NONE APPEARED ON BEHALF OF THE ASSESSEE, THOUGH NOTICE-C UM-ACKNOWLEDGEMENT OF THE APPEAL INTIMATING THE HEARING FOR THIS DATE HAS BEEN COMMUNICATED TO THE ASSESSEE. HOWEVER, WE FIND THAT THERE IS NEITH ER ANY APPEARANCE NOR ANY COMMUNICATION FROM THE ASSESSEES SIDE. 3. CONSIDERING THE TOTALITY OF THE FACTS, WE ARE, T HUS, LEFT WITH NO OPTION BUT TO INFER THAT THAT THE ASSESSEE IS NOT INTEREST ED IN PROSECUTING THE APPEAL. THEREFORE, FOLLOWING THE RATIO OF DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 (DEL) AND CONSIDERING THE RATIO OF THE HONBLE SUPREME COURT AND VARIOUS HONBLE HIGH COURTS IN SUCH A SITUATION; WE TREAT THE APPEA L AS UNADMITTED AND DISMISS THE APPEAL IN LIMINE FOR WANT OF PROSECUTION OF THE CASE. THE ASSESSEE IS, HOWEVER, AT LIBERTY TO MOVE THE TRIBUN AL SHOWING OUT SUFFICIENT REASON(S) AND/OR REASONABLE CAUSE FOR FAILURE TO PR OSECUTE THE CASE ON HIS/HER/ITS BEHALF. 4. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT ON 06.03.2017. SD/- SD/- (S. JAYARAMAN) ( GEO RGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED: 06 .03.2017 /NS/ ITA NO. 1158/B/2016 PAGE 3 OF 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.