SMT. PADMA K. BHAT vs. ACIT,

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ITA 247/BANG/2014Status: DisposedITAT Bangalore04 January 2016AY 2008-092 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.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2008-09. Nobody appeared on behalf of the assessee when the appeal was called for hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, BANGALORE BENCH B, BANGALORE

Before: SHRI. N. V. VASUDEVAN & SHRI. ABRAHAM P. GEORGE

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER (Assessment Year : 2008-09) Smt. Padma K. Bhat, No.488, 4th Cross, R. R. Layout, Nagadevanahalli, Jnanabharathi Post, Bangalore ..Appellant PAN : ABXPB1756C v. Asst. Commissioner of Income-tax, Circle -2(1), Bangalore ..Respondent Assessee by : None Revenue by : Shri. L. V. Bhaskar Reddy, JCIT Heard on : 04.01.2016 Pronounced on : 04.01.2016 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :

This is an appeal filed by assessee directed against an order dt 21.10.2013 of the CIT (A)-I, Bangalore, for the A. Y. 2008-09.

2.

When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that inspite of the date of hearing being mentioned in the notice of hearing, which has been issued and served on ITA.247/Bang/2014 Page - 2 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.

3.

In the result, appeal of the assessee is dismissed.

Order pronounced in open court on 4th January, 2015.

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