SHRI.YARAGUNTI RUDRESH,DAVANGERE vs. THE INCOME TAX OFFICER WARD-1(4), DAVANGERE

PDF · subscribers
ITA 1750/BANG/2018Status: DisposedITAT Bangalore28 September 2018AY 2012-132 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 noted that the assessee did not appear on the appointed date of hearing and made no request for adjournment, indicating a lack of interest in prosecuting the appeals. Following precedent, the Tribunal dismissed the appeals.

What were the facts?

The assessee filed four appeals against the CIT(A)'s order for assessment years 2012-13 to 2015-16. Notices of hearing were issued and served, and the assessee even filed a letter for rectifying defects.

What were the issues?

The primary issue was the assessee's non-appearance and lack of interest in pursuing the appeals before the Tribunal.

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, “B” BENCH : BANGALORE

Before: SHRI ARUN KUMAR GARODIA & SHRI LALIET KUMAR

For Respondent: Smt. SriNandini Das, JCIT (DR)
Hearing: 19.09.2018Pronounced: 28.09.2018

O R D E R Per Bench All these four appeals are filed by the assessee which are directed against a combined order of ld. CIT(A)-Davangere dated 15.03.2018 for Assessment Years 2012-13 to 2015-16.

2.

All these appeals were filed by the assessee on 24.05.2018 and on the same date, the notices of hearing were issued to the assessee fixing the date of hearing on 19.09.2018 along with the defect memo. This notice was duly served on the assessee because the assessee has filed before the Tribunal a letter dated 14.09.2018 for rectifying the defects. Hence service of the notice on the assessee is established and accepted. In spite of this, none appeared on behalf of the assessee on the appointed date of hearing and there is no request for adjournment. This goes to show that the assessee is not interested in prosecuting these appeals.

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 these appeals of the assessee as unadmitted.

4.

In the result, all the four appeals filed by the assessee are dismissed. Order pronounced in the open court on the date mentioned on the caption page.

Recent GST High Court judgments

Search GST case law →