Income Tax Appellate Tribunal - Bangalore
Smt.Shobha Lakshman , Bangalore vs Income Tax Officer Ward-7(2)(4), ... on 19 November, 2018
ITA.228/Bang/2018 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BENGALURU BENCH 'B', BENGALURU
BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER
AND
SHRI. LALIET KUMAR, JUDICIAL MEMBER
I.T.A No.228/Bang/2018
(Assessment Year : 2013-14)
Smt. Shobha Lakshman,
No.A-204, Temple Meadow Apartments,
27th Cross, Kaigarika Layout, Kaveri Nagar,
BSK 2nd Stage, Bengaluru 560 070 .. Appellant
PAN : ABUPL5146K
v.
Income-tax Officer,
Ward - 7 (2)(4), Bengaluru .. Respondent
Assessee by : None
Revenue by : Shri. R. N. Siddappaji, Addl. CIT
Heard on : 19.11.2018
Pronounced on : 19.11.2018
ORDER
PER LALIET KUMAR, JUDICIAL MEMBER :
This is an appeal filed by the assessee against the order of the CIT (A)- 7, Bengaluru, dt.22.12.2017, for the assessment year 2013-14.
ITA.228/Bang/2018 Page - 2
02. When the appeal was called up for hearing, nobody appeared for assessee. It is seen from records that inspite 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 the 19th day of November, 2018.
Sd/- Sd/-
(A. K. GARODIA) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Bengaluru
Dated : 19.11.2018
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 Asst. Registrar, ITAT, Bengaluru