United Breweries (Holdings) Limited, Bangalore V. Deputy Commissioner of Income Tax, Bangalore

ITA 473/BANG/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4592 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L RAJASEKAR REDDY
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B E NGAL U R U BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALI E T KUMAR, JUDICIAL MEMBER IT (TP) A NO. 473 / BANG/ 201 7 (ASSESSMENT YEAR : 201 2 - 13 ) M/S.UNITED BREWERIES (HOLDINGS) LTD., UB TOWER, LEVEL 12, UB CITY, 24, VITTAL MALLYA ROAD, BENGALURU - 560 001. PAN: AAACU 2307 D VS. APPELLANT DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE 7(1)(1), BENGALURU. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI L.RAJASEKAR REDDY, CIT(D R) DATE OF HEARING : 11/06/2018 DATE OF PRONOUNCEMENT : 15 /0 6 /2018 O R D E R PER I NTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER DATED 26/12/2016 PASSED BY THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE 7(1)(1), BENGALURU, U/S 143(3) R.W.S. 144C(1) OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] FOR THE ASSESSMENT YEAR 2012 - 13. 3. AT THE TIME OF HEARING OF THE APPEAL , NOBODY APPEARED FOR ASSESSEE AND THERE WAS NO REQU EST FOR ADJOURNMENT ALSO . IN THE CIRCUMSTANCES WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE S . FOLLOWING THE DECISION OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. IT (TP)A 473 /BANG/201 7 PAGE 2 OF 2 CWT (1997 ) 223 ITR 480 AND ALSO DECISION OF THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 , WE DISMISS THE APPEAL FOR NON - PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE, 2018. SD/ - SD/ - ( LALI E T KUMAR ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : B EN GAL URU D A T E : 15 /0 6 /2018 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESP ONDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUN AL BANGALORE