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of <h1>Assessee's appeal dismissed for non-prosecution by ITAT based on precedents. Appeal deemed infructuous.</h1> <h3>Smt. Shobha Lakshman Versus Income-tax Officer, Ward – 7 (2) (4), Bengaluru</h3> The appeal filed by the assessee against the CIT (A)-7, Bengaluru for the assessment year 2013-14 was dismissed by ITAT Bangalore due to non-prosecution. ... Non-prosecution of appeal - HELD 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 CIT v. Multiplan India P. Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] and Estate of late Tukoji Rao Holkar v. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] as the appeal is infructuous for non-prosecution. The appeal filed by the assessee against the order of the CIT (A)-7, Bengaluru for the assessment year 2013-14 was dismissed by the ITAT Bangalore due to non-prosecution by the assessee. The decision was based on precedents from the Delhi Bench of the ITAT and the Madhya Pradesh High Court. The appeal was deemed infructuous, and the order was pronounced on November 19, 2018.
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