SRI. S. GOPALA KRISHNA CHETTY,BANGALORE vs. ACIT, BANGALORE

PDF · subscribers
ITA 723/BANG/2014Status: DisposedITAT Bangalore04 September 2015AY 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 held that since the assessee was not present and did not appear to be interested in prosecuting the case, the appeal was infructuous. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). However, when the appeal was called for hearing, nobody appeared on behalf of the assessee. The assessee's Chartered Accountants had filed the appeal and rectified defects.

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

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 A, BANGALORE

Before: SMT. ASHA VIJAYARAGHAVAN & SHRI. ABRAHAM P. GEORGE

For Appellant: Shri. Mallah Rao, Advocate

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER (Assessment Year : 2008-09) Shri. S. Gopala Krishna Chetty, 405, 7th Main, II Block, Jayanagar, Bangalore .. Appellant PAN : AALPC3165F v. Asst. Commissioner of Income-tax, Central Circle -2(1), Bangalore .. Respondent Assessee by : Shri. Mallah Rao, Advocate Revenue by : Shri. P. Dhivahar, JCIT Heard on : 31.08.2015 Pronounced on : 04.09.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER :

This is an appeal filed by assessee directed against an order of the CIT (A), Mysuru, dt.20.12.2013, for the assessment year 2008-09.

2.

When this appeal was called up for hearing nobody appeared for the assessee. Appeal in form no.36 along with grounds were filed by the assessee under the cover of a letter dt.26.05.2014 of H. R. Suresh & Co., Chartered Accountants. Defects notified were also rectified by the CAs. Notices of hearing were issued by RPAD ITA.723/Bang/2014 Page - 2 and received by them. 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. 03. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 4th day of September, 2015.

Recent GST High Court judgments

Search GST case law →