Shri Gopal Krishna Dev ShriAvadi Math , Honavar V. Joint Commissioner of Income Tax Range (E) , Hubli

ITA 2585/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6081 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJASEKHAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 2585 /B ANG /201 8 ASSESSMENT Y EAR : 20 1 4 - 1 5 SHRI GOPAL KRISHNA DEV SHRI AVADI MATH, 126, KOANALLAI ROAD MALLAPUR, HONAVAR, KARNATAKA 581 327. PAN:AAITS 3259 H VS. THE JOINT COMMISSIONER OF INCOME TAX, RANGE EXEMPTION, HUBLI. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI . M. R AJASEKHAR , ADDL. CIT DATE OF HEARING : 1 3 . 0 3 .201 9 DATE OF PRONOUNCEMENT : 1 3 . 0 3 .201 9 O R D E R PER JASON P BOAZ, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.06.2018 OF THE CIT(APPEALS)-10, BANGALORE, RELATING TO ASSESSMENT YEAR 2014-15. 2. AT THE TIME OF HEARING OF THE APPEAL TODAY I.E., 13.03.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT EVEN THOUGH NOTICE-CUM- ACKNOWLEDGEMENT OF THE APPEAL ISSUED BY RPAD INTIMATING THE HEARING FOR ITA NO. 2585/BANG/2018 PAGE 2 OF 3 THIS APPEAL HAS BEEN SERVED ON THE ASSESSEE, 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, ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 IS DISMISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT ON 13.03.2019. SD/- SD/ - SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE. DATED: 13.03.2019. /NS/ ITA NO. 2585/BANG/2018 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.