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

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ITA 1877/BANG/2016Status: DisposedITAT Bangalore17 November 2017AY 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 dismissed the appeal filed by the assessee. This decision was based on the principle of non-prosecution, citing previous judgments where similar appeals were dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). However, the assessee did not appear for the hearing despite proper notice. The tribunal noted that the assessee was not interested in prosecuting the case.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee's non-appearance and lack of interest in prosecuting the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, BENGALURU BENCH C, BENGALURU

Before: SHRI. INTURI RAMA RAO & SHRI. LALIT KUMAR

For Respondent: Shri. M. K. Biju, JCIT

Heard on : 07.11.2017 Pronounced on : 17.11.2017 O R D E R

PER LALIT KUMAR, JUDICIAL MEMBER :

1.

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.

2.

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.

3.

In the result, appeal of the assessee is dismissed. Order pronounced in open court on the 17th day of November, 2017.

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