Income Tax Appellate Tribunal - Bangalore
Wilworth Earth Movers Pvt.Ltd.,, ... vs Deputy Commissioner Of Income Tax, ... on 27 October, 2017
ITA.342/Bang/2017 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BENGALURU BENCH 'C', BENGALURU
BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER
AND
SHRI. LALIET KUMAR, JUDICIAL MEMBER
I.T.A No.342/Bang/2017
(Assessment Year : 2012-13)
Wil Worth Earth Movers P. Ltd,
No.14, Bull Temple Road, Basavanagudi,
Bengaluru 560 004 .. Appellant
PAN : AAACW2501M
v.
Deputy Commissioner of Income-tax,
Circle -7(1)(2), Bengaluru .. Respondent
Assessee by : None
Revenue by : Shri. M. K. Biju, JCIT
Heard on : 19.10.2017
Pronounced on : 27.10.2017
ORDER
PER LALIET KUMAR, JUDICIAL MEMBER :
This is an appeal filed by assessee directed against an order dt 28.03.2014 of the CIT (A)- 7, Bengaluru, for the A. Y. 2012-13.
ITA.342/Bang/2017 Page - 2
02. When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that in spite of the date of hearing being mentioned in the notice of hearing, which has been issued and served on the assessee by registered post acknowledgement due, nobody was present on the date of hearing. 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 27th October, 2017.
Sd/- Sd/-
(A. K. GARODIA) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Bengaluru
Dated : 27.10.2017
MCN*
Copy to:
1. The assessee
2. The Assessing Officer
3. The Commissioner of Income-tax
4. Commissioner of Income-tax(A)
5. DR
6. GF, ITAT, Bangalore By Order SENIOR PRIVATE SECRETARY