WILWORTH EARTH MOVERS PVT.LTD., Bangalore V. Deputy Commissioner of Income Tax, Bangalore

ITA 342/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7393 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.342/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.342/BANG/2017 (ASSESSMENT YEAR : 2012-13) WIL WORTH EARTH MOVERS P. LTD, NO.14, BULL TEMPLE ROAD, BASAVANAGUDI, BENGALURU 560 004 .. APPELLANT PAN : AAACW2501M V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -7(1)(2), BENGALURU .. RESP ONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. M. K. BIJU, JCIT HEARD ON : 19.10.2017 PRONOUNCED ON : 27.10.2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAINS T AN ORDER DT 28.03.2014 OF THE CIT (A)- 7, BENGALURU, FOR THE A. Y. 2012-13. ITA.342/BANG/2017 PAGE - 2 02. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBODY A PPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT IN SPITE 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 27TH OCTOBER, 201 7. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 27.10.2017 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 SENIOR PRIVATE SECRETARY