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Income Tax Appellate Tribunal, BENGALURU BENCH B, BENGALURU
Before: SHRI. A. K. GARODIA & SHRI. LALIET KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER (Assessment Year : 2013-14) Smt. Shobha Lakshman, No.A-204, Temple Meadow Apartments, 27th Cross, Kaigarika Layout, Kaveri Nagar, BSK 2nd Stage, Bengaluru 560 070 .. Appellant PAN : ABUPL5146K v. Income-tax Officer, Ward – 7 (2)(4), Bengaluru .. Respondent Assessee by : None Revenue by : Shri. R. N. Siddappaji, Addl. CIT Heard on : 19.11.2018 Pronounced on : 19.11.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER :
This is an appeal filed by the assessee against the order of the CIT (A)- 7, Bengaluru, dt.22.12.2017, for the assessment year 2013-14.
ITA.228/Bang/2018 Page - 2
When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that inspite of the date of hearing being mentioned in the notice of hearing, which has been issued and served on the assessee by registered post acknowledgement due, nobody was present on the date of hearing. In the circumstances, we are of the opinion that the assessee is not interested in prosecuting its case. We dismiss the appeal following the decision of the Delhi Bench of the ITAT in CIT v. Multiplan India P.Ltd., (1991) 38 ITD 320 and of the Madhya Pradesh High Court in the case of Estate of late Tukoji Rao Holkar v. CWT (1997) 223 ITR 480, as the appeal is infructuous for non-prosecution.
In the result, appeal of the assessee is dismissed.