Sri. S. Gopala Krishna Chetty, Bangalore V. ACIT, Bangalore

ITA 723/BANG/2014

• Counselvise Citation: 72321114 RSA 2014
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 26-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MALLAH RAO

Judgement Text

ITA.723/BANG/2014 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.723/BANG/2014 (ASSESSMENT YEAR : 2008-09) SHRI. S. GOPALA KRISHNA CHETTY, 405, 7 TH MAIN, II BLOCK, JAYANAGAR, BANGALORE .. APPELLANT PAN : AALPC3165F V. ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(1), BANGALORE .. RESPONDENT ASSESSEE BY : SHRI. MALLAH RAO, ADVOCATE REVENUE BY : SHRI. P. DHIVAHAR, JCIT HEARD ON : 31.08.2015 PRONOUNCED ON : 04.09.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY ASSESSEE DIRECTED AGAIN ST AN ORDER OF THE CIT (A), MYSURU, DT.20.12.2013, FOR THE ASSESSMENT YEAR 2008-09. 02. WHEN THIS APPEAL WAS CALLED UP FOR HEARING NOBO DY APPEARED FOR THE ASSESSEE. APPEAL IN FORM NO.36 ALONG WITH GROUNDS WERE FILED BY THE ASSESSEE UNDER THE COVER OF A LETTER DT.26.05.2014 OF H. R. SURESH & CO., CH ARTERED ACCOUNTANTS. DEFECTS NOTIFIED WERE ALSO RECTIFIED BY THE CAS. NOTICES O F HEARING WERE ISSUED BY RPAD ITA.723/BANG/2014 PAGE - 2 AND RECEIVED BY THEM. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. WE DISM ISS THE APPEAL FOLLOWING THE DECISION OF THE DELHI BENCH OF THE ITAT IN CIT V. M ULTIPLAN 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 INFRUCTUOUS FOR NON- PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON 4TH DAY OF SEPTEM BER, 2015. SD/- SD/- (SMT. ASHA VIJAYARAGHAVAN) (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