Appeal details
Counselvise Citation
[2017] 130 COUNSELVISE.COM (IT) 8435 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 2 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-03-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
23-02-2016
Assessment Year
2007-2008
Appeal Filed On
26-12-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER IT (TP)A NO. 1351/BANG/2011 ASSESSMENT YEAR : 2007-08 M/S. MMODAL GLOBAL SERVICES PRIVATE LIMITED, (FORMERLY CBAY SYSTEMS (INDIA) PRIVATE LIMITED), (AS SUCCESSOR TO SPHERIS INDIA PRIVATE LIMITED), 147, ANJANEYA TECHNO PARK, 4 TH FLOOR, KODIHALLI, AIRPORT ROAD, BANGALORE 560 008. PAN: AAACH 6644N VS THE INCOME TAX OFFICER, WARD-12(2), BANGALORE. APPELLANT RESPONDENT IT (TP)A NO. 1644/BANG/2012 ASSESSMENT YEAR : 2008-09 M/S. MMODAL GLOBAL SERVICES PRIVATE LIMITED, (FORMERLY CBAY SYSTEMS (INDIA) PRIVATE LIMITED), (AS SUCCESSOR TO SPHERIS INDIA PRIVATE LIMITED), 147, ANJANEYA TECHNO PARK, 4 TH FLOOR, KODIHALLI, AIRPORT ROAD, BANGALORE 560 008. PAN: AAACH 6644N VS THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD-12(3), BANGALORE. APPELLANT RESPONDENT IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 2 OF 7 APPELLANT BY : NONE RESPONDENT BY : SHRI G. KAMALADHAR, STANDING COUNSEL DATE OF HEARING : 16.03.2017 DATE OF PRONOUNCEMENT : 17.03.2017 O R D E R PER BENCH THESE TWO APPEALS FILED BY THE ASSESSEE FOR THE AS SESSMENT YEAR 2007-08 & 2008-09 CHALLENGING THE ORDER PASSED BY T HE AO PURSUANT TO THE DIRECTION ISSUED BY THE DRP. 2. THESE TWO APPEALS ARE PENDING SINCE 2012. THE FIRS T APPEARANCE IN THE MATTERS WERE FILED ON 27.04.2015 THEREAFTER THE AR FOR THE ASSESSEE NAMELY, SHRI ARVIND AGARWAL, SMT. SWATHI, CA AND SHRI ARMAAN, CA WERE APPEARING IN THE MATTER. ON L AST HEARING I.E. 26.12.2016 AND ONE MORE SHRI SANTOSH .H, COUNSEL HA D APPEARED ON BEHALF OF THE APPELLANT. BUT TODAY NONE APPEARED O N BEHALF OF THE ASSESSEE AND THEREFORE THE TRIBUNAL HAS LEFT WITH N O OTHER OPTION BUT TO DECIDE THE MATTER IN THE ABSENCE OF THE ASSESSEE . 3. THE ASSESSEE HAS FILED THE PRESENT APPEAL ON THE FO LLOWING GROUNDS. IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 3 OF 7 IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 4 OF 7 IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 5 OF 7 4. AS NEITHER THE ASSESSEE NOR THE AUTHORIZED REPRESEN TATIVE OF THE ASSESSEE WERE PRESENT DURING THE COURSE OF HEARING OR FURTHER NO APPLICATION FOR ADJOURNMENT WAS HELD ON BEHALF OF T HE ASSESSEE, THEREFORE, THE TRIBUNAL IS LEFT WITH NO OTHER OPTIO N BUT TO EITHER DECIDE THE MATTER ON THE BASIS OF THE MATERIAL AVAI LABLE OR TO DISMISS FOR NON-PROSECUTION. 5. IN THE MATTER OF DESA SINGH VS AJIT SINGH 2007 (15) SCC 235 HONBLE SUPREME COURT IN CONTEXT OF CIVIL APPEAL FI LED HAS HELD IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 6 OF 7 THAT NORMALLY WHEN THE APPELLANT IS NOT REPRESENTE D THE HIGH COURT WOULD DISMISS IT FOR DEFAULT AND NOT GO INTO MERIT IN DETAIL. 6. IN OUR VIEW, AS NONE APPEARED ON BEHALF OF THE ASSE SSEE, THEREFORE, THE TRIBUNAL IS LEFT WITH NO OTHER OPTION BUT TO DI SMISS THE APPEAL FOR NON-PROSECUTION. THE GROUNDS RAISED BEFORE US ARE HAVING FACTUAL AND LEGAL IMPLICATION THEREFORE RESPECTFULL Y FOLLOWING THE JUDGMENT OF HONBLE SUPREME COURT (SUPRA) WE DISMIS S THE PETITIONS FOR NON-PROSECUTION / DISMISS IN DEFAULT INSTEAD OF DECIDING THESE GROUNDS ON MERIT. 7. IN THE LIGHT OF THE ABOVE, THE APPEALS OF THE ASSES SEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF MARCH, 2017. SD/- SD/- (INTURI RAMA RAO) (LALIET KUMAR ) ACCOUNTANT MEMBER JUDIC IAL MEMBER BANGALORE, DATED, THE 17 TH MARCH, 2017. /MS/ IT(TP)A NOS. 1351/BANG/2011 & 1644/BANG/2012 PAGE 7 OF 7 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.
