KOTHANUR PUTTASIDDEGOWDA NAGESH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(5), BANGALORE

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ITA 1196/BANG/2017Status: DisposedITAT Bangalore17 November 2017AY 2009-102 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 observed that the assessee was not interested in pursuing the case due to non-appearance. Consequently, the appeals were dismissed for non-prosecution.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2009-10 and 2010-11. Despite receiving a hearing notice, the assessee did not appear for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

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

PER LALIT KUMAR, JUDICIAL MEMBER : These are appeals filed by the assessee against the order of the CIT (A) – 3, Bengaluru, dt.27.02.2017, for the assessment years 2009-10 and 2010-11.

2.

When the appeals was called up for hearing, nobody appeared for assessee. It is seen from records that in spite of the date of hearing being mentioned in the notice of hearing, which has been issued and ITA.1196 & 1197/Bang/2017 Page - 2 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 appeals 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 appeals are infructuous for non-prosecution.

3.

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

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