SHRI GOPAL KRISHNA DEV SHRIAVADI MATH,HONAVAR vs. JOINT COMMISSIONER OF INCOME TAX RANGE (E), HUBLI

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ITA 2585/BANG/2018Status: DisposedITAT Bangalore13 March 2019AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal inferred that the assessee was not interested in pursuing the appeal. Consequently, the appeal was not admitted for consideration and was dismissed in limine for want of prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but neither the assessee nor their representative appeared. Despite proper notice being served, there was no communication from the assessee's side.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the Tribunal.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI JASON P BOAZ & SHRI PAVAN KUMAR GADALE

For Respondent: Shri. M. Rajasekhar, Addl. CIT
Hearing: 13.03.2019Pronounced: 13.03.2019

Date of hearing : 13.03.2019 Date of Pronouncement : 13.03.2019 O R D E R

Per Jason P Boaz, Accountant Member

1.

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.

2.

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.

3.

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.

4.

In the result, assessee’s appeal for Assessment Year 2014-15 is dismissed in limine.

Pronounced in the open court on 13.03.2019.

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