M/S CENTRAL MANUFACTURING TECHNOLOGY INSTITUTE,BANGALORE vs. DDIT, BANGALORE

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ITA 542/BANG/2014Status: DisposedITAT Bangalore03 March 2015AY 2004-052 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 presumed that the assessee was not interested in pursuing the appeal. Following a precedent, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2005-06. The case was adjourned once at the assessee's request. On the subsequent hearing date, no one appeared on behalf of the assessee.

What were the issues?

The primary issue was the assessee's failure to prosecute their appeal before the tribunal.

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, ‘A’ BENCH: BANGALORE

Before: SMT. P. MADHAVI DEVI & SHRI ABRAHAM P GEORGE

For Respondent: Shri P.Dhivahar, JCIT(DR)
Hearing: 03/03/2015Pronounced: 03/03/2015

This is an appeal filed by the assessee against the order of the CIT(A)-V, Bangalore, dated 4/11/2013 for the assessment year 2005-06.

2.

This case was initially fixed for hearing on 15/12/2014 on which date the learned counsel for the assessee appeared and requested for time. In his presence, the next date of hearing was fixed as 03/03/2015. However, today when the case was M/s.Central Manufacturing Technology Institute. Page 2 of 2 called for hearing, none appeared on behalf of the assessee. Therefore, we presume that the assessee is not interested in pursuing the appeal. Respectfully following the decision of the Tribunal in the case of Multiplan Ltd.,reported in 38 ITD 320(Mum) we dismiss the assessee’s appeal for non-prosecution.

Pronounced in the open court on 3rd March, 2015.

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