M/s. Robosoft Technologies Pvt. Ltd., Udupi V. The Deputy Commissioner Of Income Tax, Circle - 1, Udupi

ITA 497/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7124 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 01-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.497 TO 500/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A NOS.497 TO 500/BANG/2017 (ASSESSMENT YEARS : 2010-11 TO 2013-14) M/S. ROBOSOFT TECHNOLOGIES P. LTD, 217, N. H. 17, SANTHEKATTE, UDUPI 576 105 .. APPELLANT PAN : AACCR0768B V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1, UDUPI .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. B. R. RAMESH, JCIT HEARD ON : 11.12.2017 PRONOUNCED ON : 11.12.2017 O R D E R PER BENCH : THESE ARE FOUR APPEALS FILED BY THE ASSESSEE AGAIN ST DIFFERENT ORDERS OF THE CIT (A), MANGALURU, FOR THE ASSESSMEN T YEARS 2010-11 TO 2013-14 RESPECTIVELY. ITA.497 TO 500/BANG/2017 PAGE - 2 02. WHEN THE APPEALS WERE CALLED UP FOR HEARING, NO BODY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT INSPITE 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 APPEALS FOLLOWING THE DECISIO N 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 APPEALS ARE INFRUCTUOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON THE 11 TH DAY OF DECEMBER, 2017. SD/- SD/- (A. K. GARODIA) (LALIT KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 11.12.2017 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 ITA.497 TO 500/BANG/2017 PAGE - 3