APD Estates P ltd, Bangalore V. Income tax Officer, Bangalore

MA 87/BANG/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5518 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH JT BENGALURU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER M.P. NO.87/BANG/2017 [IN ITA NO. 1794/BANG/2016] ASSESSMENT YEAR : 2012 - 13 APD ESTATES PVT. LTD., 40/43, 8 TH MAIN, 4 TH CROSS, SADASHIVANAGAR, BANGALORE 560 052. PAN: AAECA 9309H VS. THE INCOME TAX OFFICER, WARD 1(1)(2), BANGALORE. APPLIC ANT RESPONDENT APPLIC ANT BY : NONE RESPONDENT BY : SHRI B.R. RAMES H , JT. CIT(DR)(ITAT), BENGALURU DATE OF HEARING : 17.11.2 017 DATE OF PRONOUNCEMENT : 27 .11.2017 O R D E R THIS MISCELLANEOUS PETITION IS PREFERRED BY THE ASSESSEE FOR RESTORATION OF THE APPEAL WHICH WAS DISMISSED EX PARTE BY THE TRIBUNAL VIDE ORDER DATED 28.11.2016 IN ITA NO.1794/BANG/2016 ON ACCOUNT OF NON- APPEARANCE OF THE ASSESSEE. 2. THIS PETITION WAS LISTED FOR HEARING ON 17.11.2 017, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON A CAREFUL P ERUSAL OF THE RECORD, I FIND THAT IN EARLIER OCCASIONS, THE ASSESSEE SOUGHT ADJOURNMENTS AROUND 7 TIMES. THIS TIME, HAVING KNOWLEDGE ABOUT THE DATE FIXED, ASSESSEE HAS CHOSEN NOT TO APPEAR. THEREFORE, I HAVE NO OPTION, BUT TO HEAR THE MISCELLANEOUS PETITION EX PARTE , AS THE MISCELLANEOUS PETITION WAS FILED ON MP NO.87/BANG/2017 PAGE 2 OF 2 26.04.2017 AND WAS LISTED FOR HEARING FOR 9 TIMES. ACCORDINGLY, I HAVE CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL DISMIS SING THE APPEAL OF THE ASSESSEE AND I FIND THAT SINCE THE ASSESSEE HAS NOT CHOSEN TO APPEAR DESPITE VALID NOTICE OF HEARING, THE TRIBUNAL HAD N O OPTION BUT TO DISMISS THE APPEAL. ACCORDINGLY, I FIND NO INFIRMITY IN TH E AFORESAID ORDER OF THE TRIBUNAL DISMISSING THE CASE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF NOVEMBER, 2017. SD/- ( SUNIL KUMAR YADAV ) JUDICIAL MEMBER BANGALORE, DATED, THE 27 TH NOVEMBER, 2017. / D ESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.