SRI RAVIKUMAR SUBHASH KALSI,GULBARGA vs. INCOME TAX, OFFICER WARD - 3, KALBURGI

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ITA 1031/BANG/2019Status: DisposedITAT Bangalore14 February 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee offered no explanation for the penalty proceedings or during the appellate proceedings. Consequently, the Tribunal found no reason to interfere with the CIT(A)'s order.

What were the facts?

The assessee's appeal was scheduled for hearing multiple times. Despite proper service of notice, the assessee failed to appear for the hearing on multiple occasions. The Revenue's representative supported the CIT(A)'s order.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of explanation for the penalty.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Respondent: Shri. M. K. Biju, Addl. CIT (DR)(ITAT), Bengaluru
Hearing: 06.01.2020Pronounced: 14.02.2020

Per A.K. Garodia, Accountant Member

1.

This appeal is filed by the assessee and the same is directed against the order of learned CIT(A), Gulbarga, dated 29.03.2019, for the Assessment Year 2014-15.

2.

This appeal was fixed for hearing for the first time on 25.09.2019. On this date, none appeared on behalf of assessee and hence, the hearing was adjourned and notice of hearing was sent through RPAD which has been duly served on the assessee as per the A/D available on record. In spite of this, none appeared on behalf of the assessee on this date of hearing i.e. on 06.01.2020 and there is no request for adjournment also and hence, the appeal was heard ex-parte qua the assessee. Learned DR of the Revenue supported the order of learned CIT(A).

3.

We have considered the submissions of learned DR of the Revenue and have gone through the orders of authorities below. We find that there is no explanation offered by the assessee in the course of penalty proceedings or in course of appellate proceedings against the penalty order and hence, we find no reason to interfere in the order of CIT(A).

4.

In the result, appeal of the assessee is dismissed.

Pronounced in the open court on the date mentioned on the caption page.

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