Kochi Propety Developers P. Ltd., Bangalore V. CIT, Bangalore

ITA 612/BANG/2015

• Counselvise Citation: 61221114 RSA 2015
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 16-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.612/BANG/2015 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'C', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.612/BANG/2015 (ASSESSMENT YEAR : 2006-07) M/S. KOCHI PROPERTIES DEVELOPERS PVT. LTD, NO.54, RICHMOND ROAD, BENGALURU 560 025 ..APPELLANT PAN :AACCK9054B V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -11(5), BENGALURU ..RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. SUNIL KUMAR AGARWAL, JCIT HEARD ON : 03.08.2015 PRONOUNCED ON : 03 .08.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY ASSESSEE DIRECTED AGAINST A N ORDER OF CIT (A)- 4, BANGALORE, DT 13.02.2015, FOR THE A. Y. 2006-07. 02. WHEN THE CASE WAS CALLED UP FOR HEARING, NOBODY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT INSPITE OF THE DATE OF HEARING BEING MENTIONED IN THE ACKNOWLEDGEMENT-CUM-NOTICE, WHICH WAS SERVED ON THE ASSESSEE BY REGISTERED ITA.612/BANG/2015 PAGE - 2 POST ACKNOWLEDGEMENT DUE, NOBODY WAS PRESENT ON T HE DATE OF HEARING. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSES SEE IS NOT INTERESTED IN PROSECUTING ITS CASE. WE DISMISS THE APPEALS FOLLO WING 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 CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997) 223 ITR 480, AS THE APPEAL IS INFRUCT UOUS FOR NON-PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON 3 RD AUGUST, 2015. SD/- SD/- (N. V. VASUDEVAN) (ABRAHAM P GEORGE) JUDICIAL MEMBER ACCOUNTA NT 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