Champakadhama M., Bangalore V. ITO, Bangalore

ITA 559/BANG/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0341 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-06-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 25-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.1457/BANG/2015 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.1457/BANG/2015 (ASSESSMENT YEAR : 2005-06) SMT.K. SHANTHA, NO.1, ATTIBELLE VILLAGE, OPP. SHARABANNA BUILDING, ANEKAL TALUK, BENGALURU 562 107 ..APPELLANT PAN :AXVPS8354D V. INCOME-TAX OFFICER , WARD 9(3), BENGALURU ..RESPONDENT ASSESSEE BY : NONE REVENUE BY : SMT. SWAPNA, JCIT HEARD ON : 21.06.2016 PRONOUNCED ON : 21.06.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAINS T AN ORDER DT 28.09.2015 OF THE CIT (A)-4, BENGALURU, FOR THE A. Y. 2005-06. 02. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBO DY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT IN SPIT E 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, ITA.1457/BANG/2015 PAGE - 2 NOBODY WAS PRESENT ON THE DATE OF HEARING. IN THE CIRCUMSTANCES, I AM OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. I DISMISS THE APPEAL FOLLOWING THE DECISION OF THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 IT D 320 AND OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997) 223 ITR 480, AS THE APPEAL IS INFRUCTUOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON 21 ST JUNE, 2016. SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER 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 ASSISTANT REGISTRAR