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Income Tax Appellate Tribunal, “SMC-A” BENCH : BANGALORE
Before: SHRI ARUN KUMAR GARODIA
O R D E R
Per Shri A.K. Garodia, Accountant Member
This appeal is filed by the assessee which is directed against the order of ld. CIT(A), Gulbarga, dated 11.09.2017 for Assessment Year 2002-03.
2. The grounds raised
by the assessee are as under.
1. Assessee entered into agreement for sale of his Agricultural Land and executed Irrevocable Power of Attorney in favour of Purchaser to convert the land into plots and received consideration in installments. Notice u/s 148 was issued for A. Y. 2002-2003 in response to which Return of Income was filed on 23-03-2010 declaring an income of Rs. 9,16,429-00 wherein claims for deduction u/s 54B were made for reinvestment of proceeds into agricultural Lands.
AO denied these deductions claimed and assessed income at Rs. 19,25,709-00 vide his Order dated 22-03-2005.
Assessee preferred an appeal before CIT-A, Belgaum against said Order who upheld the order of AO.
Assessee preferred further appeal before ITAT, Banglore and during hearing preferred new ground of appeal for Assessment Year
Page 2 of 3 of taxability of Capital Gains. 5. ITAT, Banglore bench vide its order & 361/Bang/2006 dated 26-04-2010 directed AO to relook into matter and accordingly assessee appeared before AO and submitted all relevant documents in reference to new ground of appeal raised.
6. However, AO rejected these and in turn upheld the earlier order and accordingly passed Assessment Order u/s 143(3) r. w. 254 dated 31-01-2011.
7. Against the said Order, appeal before CIT-A, Belgaum preferred. Assessee appeared before CIT Appeals Belgaum on 16-06-2014 and flied written submission vide letter dated 05-06-2014 filed on 16-06- 2014.
8. On receipt of hearing notice again in the matter, assessee filed his final submission vide his letter 21-05-2015 dispatched through VRL courier Services vide its receipt no 50526969 dated 21-05-2015.
9. The Jurisdiction of case got transferred to CIT-A, Gulberga and CIT-A Gulberga completed the proceedings ex-parte on the ground that assessee did not represent the case and accordingly passed Appellate Order dated 11-09-2017 received by assessee on 27-09- 2017.
10. Aggrieved by this Appellate Order of CIT-A, Gulberga, this appeal is filed before ITAT, Banglore with request to grant Reliefs claimed herein under.
11. Assessee craves for his right to add /alter any of the grounds of appeal during the course of hearing.”
3. This case was earlier fixed for hearing on 08.01.2018 and on this date, request was made by the learned AR of the assessee for adjournment. Accordingly the case was adjourned to 18.01.2018 and the date of hearing was pronounced in the open court and notice was also sent by RPAD. On this date i.e. on 18.01.2018, none appeared on behalf of the assessee and therefore, the appeal of the assessee was heard ex-parte qua the assessee. The ld. DR of revenue supported the order of CIT(A).
4. I have considered the submissions of ld. DR of revenue and gone through the order of CIT (A). Before CIT(A) also, none appeared on behalf of the assessee although 7 dates were fixed by CIT(A) being 06.02.2015, 05.03.2015,
Page 3 of 3 13.04.2015, 22.05.2015, 01.12.2015, 25.07.2017 and 04.09.2017. The CIT(A) has noted that there was no response received on the notices issued by him and no letter seeking adjournment was submitted and following the Tribunal order rendered in the case of CIT Vs. Multiplan India (P.) Ltd. as reported in 38 ITD 320, the CIT(A) has dismissed the appeal of the assessee. Since none has appeared before Tribunal also and there is no request for adjournment on 18.01.2018, I dismiss the appeal of the assessee by following the same Tribunal order rendered in the case ofCIT Vs. Multiplan India (P.) Ltd.(supra).
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.