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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI JASON P BOAZ & SHRI PAVAN KUMAR GADALE
Date of hearing : 13.03.2019 Date of Pronouncement : 13.03.2019 O R D E R
Per Jason P Boaz, Accountant Member
This appeal by the assessee is directed against the order dated 26.06.2018 of the CIT(Appeals)-10, Bangalore, relating to assessment year 2014-15.
At the time of hearing of the appeal today i.e., 13.03.2019, none appeared on behalf of the assessee. We find that even though notice-cum- acknowledgement of the appeal issued by RPAD intimating the hearing for Page 2 of 3 this appeal has been served on the assessee, there is neither any appearance nor any communication from the assessee’s side.
Considering the totality of the facts, we are, thus, left with no option but to infer that that the assessee is not interested in prosecuting the appeal. Therefore, following the ratio of decision of the Delhi Bench of the Tribunal in the case of Multiplan (India) Ltd., 38 ITD 320 (Del) and considering the ratio of the Hon’ble Supreme Court and various Hon’ble High Courts in such a situation; we do not admit the appeal for consideration and dismiss the appeal in limine for want of prosecution of the case. The assessee is, however, at liberty to move the Tribunal showing out sufficient reason(s) and/or reasonable cause for failure to prosecute the case on his/her/its behalf.
In the result, assessee’s appeal for Assessment Year 2014-15 is dismissed in limine.
Pronounced in the open court on 13.03.2019.