SHRI.APPAJI MALLAPPA MAHESH,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

This is an appeal filed by the assessee against the order of the CIT (A) – 3, Bengaluru, dt.26.08.2016, for the assessment year 2012-13.

When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that in spite of the date of hearing ITA.1877/Bang/2016 Page - 2 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. Order pronounced in open court on the 17th day of November, 2017.