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Income Tax Appellate Tribunal, BANGALORE BENCH ‘SMC’, BANGALORE
Before: SHRI A.K.GARODIA, ACCOUNANT MEMBER
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.
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.
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.
In the result, the appeal of the assessee is dismissed
Order pronounced in the open court on the date mentioned on the caption page.