WILWORTH EARTH MOVERS PVT.LTD.,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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ITA 342/BANG/2017Status: DisposedITAT Bangalore27 October 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 observed that the assessee was not present despite proper notice and concluded that the assessee was not interested in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2012-13. The appeal was listed for hearing, but no one appeared on behalf of the assessee.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show 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.

Income Tax Appellate Tribunal, BENGALURU BENCH C, BENGALURU

Before: SHRI. A. K. GARODIA

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

PER LALIET KUMAR, JUDICIAL MEMBER :

This is an appeal filed by assessee directed against an order dt 28.03.2014 of the CIT (A)- 7, Bengaluru, for the A. Y. 2012-13.

ITA.342/Bang/2017 Page - 2

When the appeal was called up for hearing, nobody appeared for 02. 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 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.

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