M/S A M SHAH(HUF),BAGALKOT vs. INCOME TAX OFFICER, WARD-1, BAGALKOT

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ITA 1246/BANG/2014Status: DisposedITAT Bangalore26 June 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 noted the consistent non-appearance of the assessee despite repeated opportunities. Considering the assessee's lack of interest in pursuing the appeals, the Tribunal decided to dismiss them.

What were the facts?

The assessee, M/s Bharti Airtel Limited, filed appeals before the ITAT. The appeals were listed for hearing multiple times, but the assessee failed to appear on all occasions. The Revenue was represented by the learned DR.

What were the issues?

The primary issue was the non-prosecution of the appeals by the assessee due to their consistent absence during hearings.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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

Before: SHRI ABRAHAM P GEORGE & SHRI VIJAY PAL RAO

For Respondent: Dr. P.K.Srihari, Addl.CIT

PER BENCH

1.

These appeals were listed for hearing on 22-06-2015. However, nobody appeared on behalf of the assessee therefore, the hearing of these appeals were adjourned to today i.e 23-096-2015.

2.

Despite repeated opportunity given to the assessee nobody appeared on behalf of the assessee when these appeals were called for hearing. The learned DR appeared for the revenue. 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 these appeals for non-prosecution.

4.

In the result, the appeals of the assessee are dismissed.

Pronounced in the open Court after hearing of the appeals.

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