VISHRANT ASHARAM,BELAGAVI vs. COMMISSIONER OF INCOME TAX, BENGALURU

PDF · subscribers
ITA 2599/BANG/2017Status: DisposedITAT Bangalore12 October 2018AY 2017-182 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 prosecuting the appeal due to non-appearance. Following precedent, the appeal was dismissed as unadmitted.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(E) under Section 12AA of the IT Act. The appeal was listed for hearing multiple times, and despite proper notice, the assessee failed to appear on the final hearing date.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in prosecution.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI SUNIL KUMAR YADAV & SHRI ARUN KUMAR GARODIA

For Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Hearing: 03.10.2018Pronounced: 12.10.2018

O R D E R

Per Shri A.K. Garodia, Accountant Member

1.

This appeal is filed by the assessee and the same is directed against the order dated 20.09.2017 passed by CIT(E), Bangalore u/s. 12AA of IT Act, 1961.

2.

This appeal was fixed for hearing for the first time on 17.04.2018 and on this date, ld. AR of assessee filed a paper book containing 49 pages and a covering letter in which it has been stated that the case is posted for hearing on 17.04.2018. Hence, it is seen that it was very much in the knowledge of the assessee that the appeal was already posted for hearing on 17.04.2018. On this date, the copy of paper book was served on the revenue and hearing was adjourned to 10.07.2018 and on 10.07.2018, the bench did not function and therefore, the hearing was adjourned to 03.10.2018 and notice of hearing was sent to the assessee by RPAD which has not come back unserved and hence, the service of notice is presumed. On this date of hearing i.e. 03.10.2018, none appeared on behalf of the assessee and there is no request for adjournment.

Page 2 of 2 Hence it is inferred that the assessee is not interested in prosecuting this appeal.

3.

Hence, respectfully following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del), we dismiss this appeal of the assessee as unadmitted.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on the date mentioned on the caption page.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →