M/s. Elite Crumb Industries., Dakshina Kannada V. CIT,

ITA 45/BANG/2011

• Counselvise Citation: 4521114 RSA 2011
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SARAVANAN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. NO.45/BANG/2011 (ASSESSMENT YEAR : 2006-07) M/S. ELITE CRUMB INDUSTRIES, D.NO.1.154, UNNUKALLINGAL BUILDING, NELLYADI, PUTTUR, DAKSHINA KANNADA DIST. . APPELLANT. PAN AABFE 1192J VS. COMMISSIONER OF INCOME TAX, MANGALORE. .. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI B. SARAVANAN. DATE OF HEARING : 27.02.2012. DATE OF PRONOUNCEMENT : 27.2.2012. O R D E R PER SHRI JASON P. BOAZ, A.M . : THIS APPEAL IS FILED BY THE ASSESSEE FOR THE ASSE SSMENT YEAR 2006-07 AND IS DIRECTED AGAINST THE ORDER OF THE CIT, MANGALORE DA TED 15.11.2010 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961. 2. THE APPEAL WAS INITIALLY FIXED FOR HEARING ON 17 .10.2011. SINCE NONE APPEARED ON BEHALF OF ASSESSEE, THE CASE WAS ADJOURNED TO 27.12 .2011. THE ASSESSEES COUNSEL 2 ITA NO.45/BANG/11 APPEARED ON 27.12.2011 AND IN HIS PRESENCE THE CASE WAS ADJOURNED TO 27.2.2012. ONCE AGAIN NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON 27.2.2012. MR. B. SARAVANAN, LEARNED JCIT WAS HOWEVER, PRESENT FOR THE DEPARTMENT. 3. FROM THE CONDUCT OF THE ASSESSEE, IT APPEARS THA T THE ASSESSEE ;IS NOT INTERESTED IN PURSUING THE APPEAL. CONSIDERING THE FACTS AND KEE PING IN VIEW OF THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND IN THE LI GHT OF THE DECISION OF THE TRIBUNAL IN CIT VS. MULTI PLAN INDIA PVT. LTD. (38 ITD 320), WE TRE AT THIS APPEAL AS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.2.2012.) SD/- SD/- (P. MADHAVI DEVI) (JASON P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 27.2.2012. *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, - A BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDE R ASSTT. REGISTRAR, ITAT, BANGALORE