ARUN KUMAR,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE

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ITA 460/BANG/2019Status: DisposedITAT Bangalore28 August 2019AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not appear, did not file an adjournment application, and failed to rectify the defects and short payment of appeal fees. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). A defect memo was issued to the assessee regarding short payment of appeal fees and other defects. The assessee failed to rectify these defects.

What were the issues?

The primary issue was the non-compliance by the assessee in rectifying defects and making the required appeal fee payment, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “ A ” BENCH: BANGALORE

Before: SHRI A.K. GARODIA & SHRI PAVAN KUMAR GADALEShri Arun Kumar,

For Respondent: Shri Ujjwal Kumar, JCIT (D.R)
Hearing: 07.08.2019Pronounced: 28.08.2019

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

1.

The assessee has filed an appeal against the order of learned Commissioner of Income Tax (Appeals), Bangalore passed under Section 143(3) r.w.s. 147 and 250 of the Income Tax Act, 1961.

2.

At the time of hearing, it was brought to the notice of the Bench that there is a short payment of appeal fees of Rs.9,000 and other defects. In this regard, a defect Memo along with Notice has been issued to the assessee. The copy of the defect Memo is as under:

3.

The case was posted today i.e. 7.8.2019 but none appeared on behalf of the assessee nor adjournment application was filed and further the Notice was issued along with the defect Memo and acknowledgement of Receipt of notice RPAD received is placed

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