M/s Universal Sports Biz Pvt Ltd , Bangalore V. The Deputy Commissioner of Income TAx Ward-7(1)(1), Bangalore

ITA 954/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7725 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA.954/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.954/BANG/2018 (ASSESSMENT YEAR : 2013-14) M/S. UNIVERSAL SPORTSBIZ P. LTD, NO.500, 1 ST FLOOR, BINNAMANGALA, 1 ST STAGE, CMH ROAD, INDIRANAGAR, BENGALURU 560 038 PAN : AABCU4489K .. APPELLANT V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1), BENGALURU .. RESPONDENT ASSESSEE BY : NONE REVENUE BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT HEARD ON : 04.07.2018 PRONOUNCED ON : 06.07.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT (A)-7, BENGALURU, DT.30.01.2018, FOR THE ASSESS MENT YEAR 2013-14. 02. WHEN THE APPEAL WAS CALLED UP FOR HEARING, NOBO DY APPEARED FOR ASSESSEE. IT IS SEEN FROM RECORDS THAT INSPITE OF THE DATE OF HEARING BEING MENTIONED IN THE NOTICE OF HEARING, W HICH HAS BEEN ITA.954/BANG/2018 PAGE - 2 ISSUED AND SERVED ON THE ASSESSEE BY REGISTERED POS T ACKNOWLEDGEMENT DUE, NOBODY WAS PRESENT ON THE DATE OF HEARING. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS CASE. WE DISMISS THE APPEAL FOLLOWING THE DECISION OF THE DELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 ITD 320 AND OF THE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLK AR V. CWT (1997) 223 ITR 480, AS THE APPEAL IS INFRUCTUOUS FO R NON- PROSECUTION. 03. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON THE 6 TH DAY OF JULY, 2018. SD/- SD/- (INTURI RAMA RAO) (LALIET KU MAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 06.07.2018 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, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.