CHAMPAKADHAMA M.,BANGALORE vs. ITO, BANGALORE

PDF · subscribers
ITA 559/BANG/2014Status: DisposedITAT Bangalore21 June 2016AY 2005-062 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 prosecuting the case due to non-appearance. 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 AY 2005-06. The appeal was listed for hearing on 21.06.2016. Despite proper notice, neither the assessee nor their representative appeared for the hearing.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to appear for the hearing and prosecute their case.

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, BANGALORE BENCH C, BANGALORE

For Respondent: Smt. Swapna, JCIT

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :

1.

This is an appeal filed by assessee directed against an order dt 28.09.2015 of the CIT (A)-4, Bengaluru, for the A. Y. 2005-06.

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 being mentioned in the notice of hearing, which has been issued and served on the assessee by registered post acknowledgement due, ITA.1457/Bang/2015 Page - 2 nobody was present on the date of hearing. In the circumstances, I am of the opinion that the assessee is not interested in prosecuting its case. I 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. 03. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 21st June, 2016.

Recent GST High Court judgments

Search GST case law →