Kothanur Puttasiddegowda Nagesh , Bangalore V. Deputy Commissioner of Income Tax Circle-12(5), Bangalore

ITA 1196/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7234 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.1196 & 1197/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A NOS.1196 & 1197/BANG/2017 (ASSESSMENT YEAR : 2009-10 & 2010-11) SHRI. KOTHANUR PUTTASIDDEGOWDA NAGESH, NO.81/A,2 ND CROSS, GKW LAYOUT, VIJAYANAGAR, BENGALURU 560 040 .. APPELLANT PAN : AASPN1222F V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 12(5), BENGALURU .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. M. K. BIJU, JCIT HEARD ON : 02.11.2017 PRONOUNCED ON : 17.11.2017 O R D E R PER LALIT KUMAR, JUDICIAL MEMBER : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT (A) 3, BENGALURU, DT.27.02.2017, FOR THE ASSE SSMENT YEARS 2009-10 AND 2010-11. 02. WHEN THE APPEALS WAS CALLED UP FOR HEARING, NOB ODY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT IN SPIT E OF THE DATE OF HEARING BEING MENTIONED IN THE NOTICE OF HEARING, WHICH HAS BEEN ISSUED AND ITA.1196 & 1197/BANG/2017 PAGE - 2 SERVED ON THE ASSESSEE BY REGISTERED POST ACKNOWLED GEMENT DUE, NOBODY WAS PRESENT ON THE DATE OF HEARING. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERES TED IN PROSECUTING ITS CASE. WE DISMISS THE APPEALS FOLLOWING THE DECISIO N OF THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 AND OF THE MADHYA PRADESH HIGH COURT IN THE CAS E OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997) 223 ITR 480, A S THE APPEALS ARE INFRUCTUOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON THE 17 TH DAY OF NOVEMBER, 2017. SD/- SD/- (INTURI RAMA RAO) (LALIT KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 17.11.2017 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY