Appeal details
Counselvise Citation
[2018] 119 COUNSELVISE.COM (IT) 1896 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-11-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2013-2014
Appeal Filed On
29-01-2018
Judgement Text
ITA.228/BANG/2018 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.228/BANG/2018 (ASSESSMENT YEAR : 2013-14) SMT. SHOBHA LAKSHMAN, NO.A-204, TEMPLE MEADOW APARTMENTS, 27 TH CROSS, KAIGARIKA LAYOUT, KAVERI NAGAR, BSK 2 ND STAGE, BENGALURU 560 070 .. APPELLANT PAN : ABUPL5146K V. INCOME-TAX OFFICER, WARD 7 (2)(4), BENGALURU .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. R. N. SIDDAPPAJI, ADDL. CIT HEARD ON : 19.11.2018 PRONOUNCED ON : 19.11.2018 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)- 7, BENGALURU, DT.22.12.2017, FOR THE ASSES SMENT YEAR 2013-14. ITA.228/BANG/2018 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 19TH DAY OF N OVEMBER, 2018. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 19.11.2018 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 ASST. REGISTRAR, ITAT, BENGALURU
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