SHRI. VIJAYA BABU T.R,BANGALORE vs THE COMMISSIONER OF INCOME TAX, BANGALORE

Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC’, BANGALORE

Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER

For Appellant: Smt. J. Tejavathi, Advocate

For Respondent: Shri Naresh Saka JCIT

O R D E R PER A. K. GARODIA, A.M.: Both these appeals are filed by the assessee for the same assessment year. One appeal is arising out of assessment proceedings and the second appeal is in the proceedings of penalty u/s 271 (1) (b) of the I. T. Act, 1961. Both appeals were heard together and are being disposed of by way of this common order for the sake of convenience.

Both appeals were filed by the assessee before CIT (A) after delay of 1114 days and 957 days respectively and the request of the assessee for condonation of delay in filing appeals was rejected by CIT (A) with a clear finding that the order u/s 144 was served on the assessee himself on 09.02.2011 and order u/s 271 (1) (b) was served on 27.06.2011 and therefore, there is no merit in this explanation of the assessee regarding delay that the relevant orders were not served. He held that these appeals are not admissible u/s 249 (2).

Learned AR of the assessee fairly conceded that there is no merit in the claim of the assessee for condonation of delay in filing appeals before CIT (A). Accordingly, both these appeals are dismissed.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on the date mentioned on the caption page.

SHRI. VIJAYA BABU T.R,BANGALORE vs. THE COMMISSIONER OF INCOME TAX, BANGALORE