Vishrant Asharam , Belagavi V. Commissioner of Income Tax, Bengaluru

ITA 2599/BANG/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8944 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 04-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 2599 /BANG/201 7 ASSESSMENT YEAR : 20 1 7 - 1 8 M/S. VISHRANT ASHARAM, NO. 209, HISSA NO. 3, VILLAGE BELGUNDI, UCHGAON CIRCLE, DISTRICT BELAGAVI. PAN: AACTV2432M VS. THE COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : NONE RE VENUE BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 03 . 10 .2018 DATE OF PRONOUNCEMENT : 12 . 10 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME I S DIRECTED AGAINST THE ORDER DATED 20.09.2017 PASSED BY CIT(E), BANGALORE U/S. 1 2AA OF IT ACT, 1961. 2. THIS APPEAL WAS FIXED FOR HEARING FOR THE FIRST TIME ON 17.04.2018 AND ON THIS DATE, LD. AR OF ASSESSEE FILED A PAPER BOOK CONTAIN ING 49 PAGES AND A COVERING LETTER IN WHICH IT HAS BEEN STATED THAT THE CASE IS POSTED FOR HEARING ON 17.04.2018. HENCE, IT IS SEEN THAT IT WAS VERY MUC H IN THE KNOWLEDGE OF THE ASSESSEE THAT THE APPEAL WAS ALREADY POSTED FOR HEA RING ON 17.04.2018. ON THIS DATE, THE COPY OF PAPER BOOK WAS SERVED ON THE REVENUE AND HEARING WAS ADJOURNED TO 10.07.2018 AND ON 10.07.2018, THE BENC H DID NOT FUNCTION AND THEREFORE, THE HEARING WAS ADJOURNED TO 03.10.2018 AND NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD WHICH HAS NOT COME BAC K UNSERVED AND HENCE, THE SERVICE OF NOTICE IS PRESUMED. ON THIS DATE OF HEARING I.E. 03.10.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT. ITA NO.2599/BANG/2017 PAGE 2 OF 2 HENCE IT IS INFERRED THAT THE ASSESSEE IS NOT INTER ESTED IN PROSECUTING THIS APPEAL. 3. HENCE, RESPECTFULLY FOLLOWING THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS REPORTED IN 38 ITD 320 (DEL ), WE DISMISS THIS APPEAL OF THE ASSESSEE AS UNADMITTED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 12 TH OCTOBER, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.