STATE BANK OF INDIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(2) TDS CIRCLE-3(1), BANGALORE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that in the absence of the assessee and without any request for adjournment, the appeals are liable to be dismissed. The Tribunal followed its earlier decision in CIT vs. Multiplan India (P) Ltd.
What were the facts?
The assessee, State Bank of India, filed six appeals before the ITAT. The appeals were heard ex parte as no one appeared on behalf of the assessee on the scheduled hearing date.
What were the issues?
The primary issue was the dismissal of appeals due to the non-appearance of the assessee.
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
Income Tax Appellate Tribunal, “C” BENCH : BANGALORE
Before: SHRI N. V. VASUDEVAN & SHRI ARUN KUMAR GARODIA
O R D E R PER BENCH: These six appeals are filed by different but connected assessees. All these appeals were heard together and are being disposed of by way of this common order for the sake of convenience.
All these appeals were earlier fixed for hearing on 28.03.2018. On that date, Shri Muralidhara H., Advocate and AR of the assessee appeared and sought adjournment. On his oral request, the hearing was adjourned to 03.04.2018 but on 03.04.2018, none appeared and there is no request for adjournment. Hence, these appeals were taken as heard ex parte qua the assessee.
In view of this fact that none appeared on behalf of the assessee and there is no request for adjournment, there appeals are liable to be dismissed as unadmitted as was held by the tribunal in the case of CIT vs. Multiplan India (P) Ltd. as reported in 38 ITD 320. Respectfully following this tribunal order, these appeals are dismissed.
In the result, all these six appeals of 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 →- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- Sukant Kumar vs. Union Of INDIA And 6 OthersAllahabad · 21 Oct 2026