Varadavinayaka Credit Sahakara Sangha Niyamith , Ballari V. Income Tax Officer Ward-2 , Ballary

ITA 2638/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1089 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 14-03-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 20

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. 2 63 8 /B ANG /201 8 ASSESSMENT Y EAR : 20 1 5 - 1 6 M/S. VARADAVINAYAKA CREDIT SAHAKARA SANGHA NIYAMITHA, 2 ND LINK ROAD, 2 ND CROSS, PARVATHINAGAR, BELLARY. PAN:AABAV 1731 F VS. THE INCOME TAX OFFICER, WARD 2, BELLARY. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI . M. R AJASEKHAR , ADDL. CIT DATE OF HEARING : 1 4 . 0 3 .201 9 DATE OF PRONOUNCEMENT : 15 . 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 20.07.2018 OF THE CIT(APPEALS)- GULBARGA, RELATING TO ASSESSMENT YEAR 2015-16. 2. AT THE TIME OF HEARING OF THE APPEAL TODAY I.E., 14.03.2019, 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. 2638/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 2015-16 IS DISMISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- SD/ - SD/ - (PAVAN KUMAR GADALE) JUDICIAL MEMBER (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE. DATED: 15.03.2019. /NS/ ITA NO. 2638/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.