SHRI. V.SRINIVAS,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

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ITA 1100/BANG/2016Status: DisposedITAT Bangalore23 September 2016AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided the appeal ex-parte as the assessee did not appear. The appeal was found to be defective due to non-service of notice and was accordingly dismissed as unadmitted.

What were the facts?

The assessee filed an appeal against an order imposing a penalty under Section 271(1)(c). Notices sent to the assessee's address were returned unserved with the remark 'Not Claimed'.

What were the issues?

Whether the appeal can be admitted and decided when notices are not served on the assessee. The primary issue is the procedural defect leading to the dismissal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER

For Respondent: Shri Naresh Saka, JCIT

O R D E R PER A. K. GARODIA, A.M.:

This appeal is filed by the assessee. This is directed against the order of learned CIT (A) - 7 Bengaluru dated 31.03.2016 for A. Y. 2007 – 08.

2.

The assessee has raised as many as 6 grounds but the only grievance of the assessee is about penalty of Rs. 605,891/- imposed u/s 271 (1) (c) of I. T. Act.

3.

Notice of hearing fixing the date of hearing on 22.09.2016 were sent by post at the address given by the assessee in Form No. 36 but the same has come back unserved with the remarks “ Not Claimed”. Hence, this appeal is decided exparte qua the assessee on the basis of materials on record. Since the appeal is defective, the appeal is not admitted and is being dismissed as unadmitted.

4.

In the result, the appeal of the assessee is dismissed

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

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