M/S RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT,BAGALKOT vs. CIT, BELGAUM

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ITA 1142/BANG/2015Status: DisposedITAT Bangalore02 February 2016AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not appear for the hearing despite proper service of notice. Following a coordinate bench decision, the Tribunal concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2010-11. The notice of hearing was duly served on the assessee. However, no one appeared on behalf of the assessee when the case was called for hearing.

What were the issues?

The primary issue was the non-appearance of the assessee before the tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

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Before: SHRI ABRAHAM P GEORGE & SHRI VIJAYPAL RAO

This appeal by the assessee is directed against the order of CIT(A), Belagavi for assessment year : 2010-11 .

2.

In this case, the notice of hearing was duly served on the assessee and the postal acknowledgement is on record. When the case was called for hearing today i.e 02-02-2016, none appeared on behalf of the assessee, despite service of notice. Therefore, it appears that the assessee is not interested to pursue its appeal, following the decision of the Co-ordinate Bench in the case of CIT Vs M/s Multiplan India (Pvt.) Ltd., (38 ITD 320) the appeal filed by the assessee is dismissed.

Order pronounced in the open court on the 2nd February, 2016.

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