B S MANJUNATH,BANGALORE vs. INCOME TAX OFFICER WARD-4(3)(3), BANGALORE

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ITA 3302/BANG/2018Status: DisposedITAT Bangalore18 January 2019AY 2015-162 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 inferred that the assessee was not interested in prosecuting the appeal due to non-removal of defects and non-appearance. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The registry issued a notice with defects and a hearing date, which was not responded to by the assessee.

What were the issues?

The primary issue was the assessee's failure to prosecute the appeal after being notified of defects and a hearing date.

Which sections of the Income-tax Act were involved?

Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “SMC-A” BENCH : BANGALORE

Before: SHRI ARUN KUMAR GARODIA

For Respondent: Shri A. Ramesh Kumar, JCIT (DR)
Hearing: 14.01.2019Pronounced: 18.01.2019

O R D E R

Per Shri A.K. Garodia, Accountant Member

1.

This appeal is filed by the assessee which is directed against the order of ld. CIT(A)-4, Bangalore dated 25.09.2018 for Assessment Year 2015-16.

2.

The grounds raised

by the assessee are as under. “1. The order passed by the learned CIT(A) to the extent is against the appellant is opposed to law, weight of evidence, natural justice, facts and circumstances of the case.

2. The Appellant denies himself liable to be assessed over and above the returned income of Rs.11,07,824/- under the facts and circumstances of the case.

3. The learned CIT(A) has erred in law and facts in denying the appellant's claim towards the cost of improvement amounting to Rs.10,70,000/- under the facts and circumstances of the case.

4. The Appellant denies himself to be charged to interest under 234A, 234B and 234C of the Income Tax Act, 1961 under the facts and circumstances of the case. The levy is bad both on the extent levied and the rate levied which are not discernable from the order. Without prejudice to the quantification of the extent of interest it appears to be excessive and requires to be corrected.

5. The Appellant craves to leave to add, alter, delete or substitute any of the grounds urged above.

6.

In the view of the above and the other grounds that may be urged at the time of hearing of the appeal, the Appellant prays that the appeal may be allowed in the interest of equity and justice.”

3.

This appeal was filed by the assessee on 12.12.2018 and on the same date, the Registry issued a notice to the assessee along with defect memo in which it was pointed out that Col. Nos. 3A and 3B are not filled up and appeal fee not filed in minor head 300 etc. In that notice, date of hearing was also fixed on 14.01.2019. This notice and defect memo were sent to assessee by RPAD which has not come back unserved and hence, service of notice and defect memo is presumed. In spite of this, on the appointed date of hearing i.e. on 14.01.2019, none appeared on behalf of the assessee and there is no request for adjournment also. Till this date, the defects are also not removed and hence, it is inferred that the assessee is not interested in prosecuting the appeal and hence, the same is dismissed as unadmitted by following the Tribunal order rendered in the case of CIT Vs. Multiplan India Ltd. as reported in 38 ITD 320 (Del).

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on the date mentioned on the caption page.

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