LALITHALAKSHMI THYAGARAJAN,BANGALORE vs. CIT (A) 4, BANGALORE

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ITA 758/BANG/2015Status: DisposedITAT Bangalore16 October 2015AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal observed that the assessee's absence indicated a lack of interest in pursuing the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2011-12. Despite being duly served with a notice of hearing, the assessee did not appear before the tribunal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Appellate Tribunal Rules

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Before: SHRI VIJAY PAL RAO & SHRI G. MANJUNATHA

This appeal by the assessee is directed against the order of CIT(A)-4, Bangalore relating to assessment year : 2011-12.

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 13-19-2015, none appeared on behalf of the assessee.

3.

From the conduct of the assessee, it appears that the assessee is not interested in pursuing the appeal. Considering the facts and circumstances of the case and keeping in view of the provisions of Rule 19(2) of the Appellate Tribunal Rules and in the light of the decision of the Tribunal in CIT Vs Multiplan India Pvt. Ltd., (38 ITD 320), we dismiss this appeal for non-prosecution.

4.

In the result, the appeal filed by the assessee is dismissed.

Oder pronounced in the open Court on 16th October, 2015.

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