M/S GNOSTICE INFORMATION TECHNOLOGIES PVT. LTD.,BANGALORE vs. ADDL.C.I..T, BANGALORE

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ITA 322/BANG/2014Status: DisposedITAT Bangalore11 April 2016AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee's absence indicated a lack of interest in pursuing the appeals. Following a co-ordinate bench decision, the Tribunal dismissed the appeals filed by the assessee.

What were the facts?

The assessee, Ms. Intergarden (Ind.) Pvt. Ltd., filed two appeals before the ITAT for assessment years 2004-05 and 2005-06. When the appeals were called for hearing, no one appeared on behalf of the assessee. The ITAT noted that notices of hearing were duly served.

What were the issues?

The primary issue was whether the appeals should be dismissed due to the assessee's non-appearance, indicating a lack of interest in prosecuting the case.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, BANGALORE BENCH ‘C’, BANGALORE

Before: SHRI ABRAHAM P GEORGE & SHRI GEORGE GEORGE. K

For Respondent: Shri Sunil Kumar Aggarwala, JCIT

PER SHRI GEORGE GEORGE K, JUDICIAL MEMBER :

1.

These two appeals, at the instance of assessee, are directed against the orders of CIT(A)-I, Bangalore dated 16-12-2013. The relevant assessment years : 2004-05 & 2005-06.

None appeared on behalf of the assessee, when this appeal was called 2. for hearing on 11-04-2016. It transpires from the record that the notice of hearings were duly served on the assessee vide acknowledgement available on record. Accordingly, in the facts and circumstances of the case, we are of the view, that the assessee is not interested to pursue its appeals. Following the decision of the Co-ordinate Bench in the case of CIT Vs M/s Multiplan India (Pvt.) Ltd., (38 ITD 320) the appeals filed by the assessee are dismissed.

3.

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

Order pronounced in the open court on the 11th April, 2016.

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