Anitha R, Bangalore V. The Joint Commissioner of Income Tax, Range-2, Bangalore

ITA 1644/BANG/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7146 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ , ACCOUNTANT MEMBER ITA NO. 16 44 /B/201 7 ASSESSMENT YEAR : 20 10 - 11 SMT. ANITHA R, NO. 33, AMBEDKAR LAYOUT, K P AGRAHARA, BANGALORE 560 023. PAN:AIFPA 3002 M VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE 2, (CURRENTLY RANGE-3(2)), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI . R. N. SIDDAPPAJI , ADDL. CIT DATE OF HEARING : 10 . 0 1.201 9 DATE OF PRONOUNCEMENT : 1 1 . 0 1.201 9 O R D E R PER JASON P BOAZ, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.05.2017 OF THE CIT(APPEALS)-3, BANGALORE, RELATING TO ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING OF THE APPEAL TODAY I.E., 10.01.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT EVEN THOUGH NOTICE-CUM- ACKNOWLEDGEMENT OF THE APPEAL INTIMATING THE HEARING FOR THIS DATE HAS BEEN ITA NO. 1644/B/2017 PAGE 2 OF 3 COMMUNICATED TO THE ASSESSEE BY RPAD, THE SAME HAS BEEN RETURNED UNSERVED WITH THE REMARK DOOR CLOSED AND THERE IS NEITHER ANY APPEARANCE NOR ANY COMMUNICATION FROM THE ASSESSEES SIDE. 3. CONSIDERING THE TOTALITY OF THE FACTS, WE ARE, THUS, LEFT WITH NO OPTION BUT TO INFER THAT THAT THE ASSESSEE IS NOT INTERESTED 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 DO NOT ADMIT THE APPEAL FOR CONSIDERATION AND DISMISS THE APPEAL IN LIMINE FOR WANT OF PROSECUTION OF THE CASE. THE ASSESSEE IS, HOWEVER, AT LIBERTY TO MOVE THE TRIBUNAL SHOWING OUT SUFFICIENT REASON(S) AND/OR REASONABLE CAUSE FOR FAILURE TO PROSECUTE THE CASE ON HIS/HER/ITS BEHALF. 4. IN THE RESULT, THE APPEAL IS DISMISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT ON 11.01.2019. SD/- SD/ - SD/ - (N. V. VASUDEVAN) VICE PRESIDENT (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE. DATED: 11.01.2019. /NS/ ITA NO. 1644/B/2017 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.