M/S TRIANGLE PROPERTY DEVELOPERS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE

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ITA 1239/BANG/2017Status: DisposedITAT Bangalore03 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 noted that the notice of hearing was duly served on the assessee. Presuming the assessee was not interested in pursuing the appeals, the Tribunal dismissed the appeals in limine for non-prosecution.

What were the facts?

The assessee, M/s. Triangle Property Developers Private Limited, filed two appeals before the ITAT for assessment years 2009-2010 and 2011-2012. The appeals were called for hearing, but no one appeared on behalf of the assessee.

What were the issues?

The primary issue was whether the appeals should be dismissed due to the assessee's non-appearance and lack of prosecution, despite proper service of notice.

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, BANGALORE BENCHES “B”, BANGALORE

Before: Shri A.K.Garodia, AM & Shri George George K, JM

Hearing: 01.11.2017Pronounced: 03.11.2017

Heard together (2 matters)

ITA No.1239/Bang/2017
ITA No.1240/Bang/2017

Read from the judgment's own cause title. This page is filed under one of them.

Per George George K, JM

1.

These two appeals at the instance of the assessee are directed against two separate the orders of the CIT(A). The relevant assessment years are 2009-2010 and 2011-2012.

2.

When the appeals were called for hearing today, nobody appeared on behalf of the assessee. The notice of hearing has been duly served on the assessee. The acknowledgement- cum-notice is placed on record. It is, therefore, presumed that that the assessee is not interested in prosecuting its appeals. Hence, we dismiss the appeals of the assessee in limine for . M/s.Triangle Property Developers P.Ltd. non-prosecution, by following the judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Tukoji Rao Holkar v. CWT [(1997) 223 ITR 480 (MP)] and the decision of the Delhi Bench of the Tribunal in CIT v. Multiplan India P. Ltd. [(1991) 38 ITD 320].

3.

In the result, the appeals by the assessee are dismissed.

Order pronounced on this 03rd day of November, 2017.

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