SRI MALLIKARJUN VIDYA VARDHAK SANGH,BIJAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BIJAPUR

PDF · subscribers
ITA 1120/BANG/2014Status: DisposedITAT Bangalore24 February 2015AY 2006-072 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 did not appear for the hearing even after proper service of notice. Therefore, it was concluded that the assessee was not interested in pursuing the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2006-07. Despite being served notice for two hearing dates, the assessee failed to appear on both occasions.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to proceed with the appeal in the absence of the appellant.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, ‘C’ BENCH: BANGALORE

Before: SMT. P. MADHAVI DEVI & SHRI JASON P.BOAZ

This is an appeal filed by the assessee against the order of the CIT(A), Belgaum, dated 04/06/2014 for the assessment year 2006-07.

2.

This appeal was initially fixed for hearing on 23/12/2014. Notice of hearing was served on the assessee and the Sri Mallikarjun Vidya Vardhak Sangh Page 2 of 2 acknowledgment has been received by the Tribunal. However, on 23/12/2014, the bench did not function and therefore the appeal was adjourned to 24/02/2015 and fresh notice to this effect was issued. However, on 24/02/2015 also none appeared for the assessee in spite of service of notice on the party. Therefore, it appears that the assessee is not interested in pursuing the appeal. Respectfully following the decision of the Tribunal in the case of Multiplan reported in 38 ITD 320, the appeal of the assessee is dismissed for non-prosecution.

Recent GST High Court judgments

Search GST case law →