Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, BENGALURU BENCH C, BENGALURU
Before: SHRI. A. K. GARODIA
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.