M/s Advice America Software Development Centre Pvt Ltd , Bangalore V. Dy Commissioner of Income Tax Circle-1(1)(2), Bangalore

ITA 85/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7636 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R REDDY CITI BENGALURU
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER IT(TP)A NO.85/BANG/2017 ASSESSMENT YEAR : 2012-13 M/S. ADVICE AMERICA SOFTWARE DEVELOPMENT CENTER PVT. LTD., # 23 &24, 3 RD FLOOR, AMR TECH-PARK, BESIDES OXFORD COLLEGE, KORAMANGALA, HOSUR MAIN ROAD, BENGALURU 560 068. PAN: AAECA 2942E VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI G.R. REDDY, CIT-I(DR)(ITAT), BENGALURU DATE OF HEARING : 06.09.2017 DATE OF PRONOUNCEMENT : 06.09.2017 O R D E R PER MANJUNATHA G., ACCOUNTANT MEMBER THIS APPEAL IS FILED AGAINST THE ORDER PASSED B Y THE ASSESSING OFFICER DATED 18.11.2016 U/S. 143(3) R.W.S. 144C(13 ) OF THE INCOME-TAX ACT, 1961, CONSEQUENT TO THE DIRECTIONS OF THE DISPUTE R ESOLUTION PANEL. 2. DURING THE COURSE OF HEARING OF THE APPEAL, NON E APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SE EKING ADJOURNMENT, IT(TP)A NO.85/BANG/2017 PAGE 2 OF 2 THOUGH NOTICE OF HEARING HAS BEEN SERVED ON THE ASS ESSEE (AD CARD PLACED ON RECORD). THEREFORE, IT IS PRESUMED THAT ASSESSE E IS NOT INTERESTED IN PROSECUTING THE APPEAL. APPLYING THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD. (38 ITD 320)(DEL), THE APPEAL IS DISMISSED FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPTEMBER, 2017. SD/- SD/- ( VIJAY PAL RAO ) ( MANJUNATHA G.) JUDICIAL MEMBER A CCOUNTANT MEMBER BANGALORE, DATED, THE 6 TH SEPTEMBER, 2017. / D ESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.