Shri. S M N Sourdha Sahakara Niyamita , Vijayapur V. Income Tax Officer Ward-1& TPS , Vijayapur

ITA 183/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1097 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-03-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 01-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH CIT BENGALURU
• Keywords: FORM 26AS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER ITA NO S . 1 82 AND 183 /BANG/201 9 ASSESSMENT YEARS : 2012-13, 2013-14 SHRI MURUGESH NIRANI CREDIT SOUHARDA SAHAKARI LTD., M. G. ROAD, KAVALI GATE, VIJAYAPUR. PAN : A AJAS 1978 F VS. THE INCOME TAX OFFICER, WARD-1, VIJAYAPUR. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. MANJEET SINGH, ADDL. CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 10 . 0 3 .20 20 DATE OF PRONOUNCEMENT : 29 . 0 5 .20 20 O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THESE TWO APPEALS ARE FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT(A), BELGAUM BOTH DATED 31.12.2018 FOR ASSESSMENT YEARS 2012-13 AND 2013-14. BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THESE APPEALS ARE DEFECTIVE AND DEFECT MEMO WAS ISSUED BY THE REGISTRY IN WHICH IT WAS STATED THAT GROUNDS OF APPEAL RAISED BEFORE CIT(A) AND STATEMENT OF FACTS FILED BEFORE CIT (A) ARE NOT FILED AND TRIBUNAL FEE CHALLAN / RECEIPT / COUNTERFOIL DID NOT INDICATE THE CATEGORY UNDER WHICH THE FEE WAS PAID AND THE ASSESSEE WAS REQUESTED TO SUBMIT COPY OF FORM 26AS ITA NOS.182 AND 183/BANG/2019 PAGE 2 OF 3 SHOWING THE DETAILS OF FEE PAID. AS PER THE RECORDS OF THE TRIBUNAL, THE ASSESSEE HAS NOT REMOVED THE DEFECTS POINTED OUT BY THE REGISTRY OF THE TRIBUNAL. THESE APPEALS WERE FIXED FOR HEARING FOR THE FIRST TIME ON 19.11.2019 BUT ON THIS DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE ALTHOUGH NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT AVAILABLE ON RECORDS BUT STILL THE HEARING WAS ADJOURNED. THE NEXT HEARING WAS FIXED ON 10.03.2020 AND NOTICE OF HEARING WAS AGAIN SENT TO THE ASSESSEE BY RPAD WHICH WAS DULY SERVED ON THE ASSESSEE AS PER AD AVAILABLE ON RECORD. IN SPITE OF ALL THESE, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THIS DATE OF HEARING ALSO AND TILL THIS DATE, THE DEFECTS WERE ALSO NOT REMOVED BY THE ASSESSEE AND THEREFORE, THESE 2 APPEALS WERE HEARD EX-PARTE QUA THE ASSESSEE. 3. IN THE COURSE OF HEARING, IT WAS SUBMITTED BY LEARNED DR OF THE REVENUE THAT SINCE THE APPEALS FILED BY THE ASSESSEE ARE DEFECTIVE AND IN SPITE OF DEFECT MEMO ISSUED BY THE REGISTRY OF THE TRIBUNAL, THE DEFECTS ARE NOT REMOVED BY THE ASSESSEE, THE APPEALS OF THE ASSESSEE SHOULD NOT BE ADMITTED AND DISMISSED AS UNADMITTED AND DEFECTIVE APPEALS. 4. WE HAVE CONSIDERED THESE SUBMISSIONS OF THE LEARNED DR OF THE REVENUE AND SINCE THIS IS A FACT THAT DEFECT MEMO WAS ISSUED BY THE REGISTRY OF THE TRIBUNAL AND IN SPITE OF THAT, THE DEFECTS ARE NOT REMOVED BY THE ASSESSEE, WE FEEL IT PROPER TO DISMISS THESE TWO APPEALS AS UNADMITTED BECAUSE OF DEFECTS. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- ( PAVAN KUMAR GADALE ) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 29 TH MAY, 2020. /NS/* ITA NOS.182 AND 183/BANG/2019 PAGE 3 OF 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.