We introduce a new two parameter lifetime distribution constructed via incomplete gamma function which includes exponential distribution as a limiting case. This distribution is more flexible than most of the two parameter extended exponential distributions. Various statistical properties such as moments, moment generating function and certain useful characterizations based on the ratio of two truncated moments are presented. Maximum likelihood estimation method is used for estimating parameters of this distribution and a survival regression model based on the proposed distribution is presented for fitting breast cancer data set.
