Sri.Purushotham N Shetty, Udupi V. CIT, Mysore

ITA 151/BANG/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7619 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-10-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.151/BANG/2015 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.151/BANG/2015) (ASSESSMENT YEAR : 2011-12) SHRI. PURUSHOTHAM N. SHETTY, NO.5-115, SARASWATHINILAYA NEAR BAILUR SCHOOL, BADAGUBETTU VILLAGE, UDUPI 576101 .. APPELLANT PAN : AWTPS4058D V. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE -1, UDUPI .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. N. SUKUMAR, ADDL. CIT HEARD ON : 12.09.2017 PRONOUNCED ON : .09.2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT (A), MYSURU, DT.14.11.2014, FOR THE ASSESSMENT YEAR 2011-12. ITA.151/BANG/2015 PAGE - 2 02. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBO DY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT INSPITE OF THE DATE OF HEARING BEING MENTIONED IN THE NOTICE OF HEARING, WHICH HAS BEEN ISSUED AND 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 APPEAL FOLLOWING THE DECISION 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 APPEAL IS INFRUCTUOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON THE 13 TH DAY OF SEPTEMBER, 2017. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 09.2017 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