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

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.

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).

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).

In the result, appeal of the assessee is dismissed.