CENTRAL BANK OF INDIA, Kota V. ITO, Kota

ITA 261/JPR/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4869 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 261/JP/16 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 CENTRAL BANK OF INDIA, I.I.A INDRAPRASTHA INDUSTRIAL AREA, KOTA CUKE VS. COMMISSIONER OF INCOME TAX (APPEALS), KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACC1431 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 262/JP/16 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 CENTRAL BANK OF INDIA, I.I.A INDRAPRASTHA INDUSTRIAL AREA, KOTA CUKE VS. COMMISSIONER OF INCOME TAX (APPEALS), KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACC1431 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22.12.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/12/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) KOTA OF EVEN DATE I.E. 30.11.2015 FOR ASSESS MENT YEARS 2008-09 AND 2009-10 RESPECTIVELY. IN BOTH THESE APPEALS THE AS SESSEE HAS CHALLENGED THE ORDER OF THE LD. CIT(A) IN CONFIRMING TAX DEMAND OF RS. 1,38,420/- FOR A.Y. 2008- 09 AND RS. 58,440/- FOR A.Y. 2009-10 ON ACCOUNT OF SHORT DEDUCTION OF TDS AND ITA NOS. 261 & 262/JP/16 CENTRAL BANK OF INDIA VS. CIT(A), KOTA 2 CONSEQUENT LEVY OF INTEREST U/S 201(1A) OF THE ACT. THE MATTER WAS FIXED FOR HEARING ON 22.8.2016 , 10.10.2016 AND ON 22.12.2016 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. FURTHER THE REG ISTRY HAS ISSUED A LETTER DATED 02.06.2016 INTIMATING ABOUT CERTAIN DEFECTS W HICH NEEDS TO BE RECTIFIED IN RESPECT OF THESE TWO APPEALS. HOWEVER, THERE IS NO COMPLIANCE OF THE SAID LETTER AND DEFECTS IN THE APPEAL HAVE NOT BEEN REMO VED. 2. ON PERUSAL OF THE CIT(A)S ORDER THE LD. CIT(A) WHILE DISMISSING THE APPEAL OF THE ASSESSEE HAS STATED THAT SINCE THE GROUNDS RAISED BY THE ASSESSEE ARE NOT FACTUALLY VERIFIABLE, THERE IS NO WAY TO SUSTAIN ITS CLAIM BY CONTROVERTING THE ASSESSMENT ORDER. IN THE ABSENCE OF REPRESENTATION AND FACTS TO SUPPORT THE CLAIM MADE IN THE GROUNDS OF APPEAL, I HAVE NO OPTION BUT TO SUSTAIN THE ADDITIONS MADE BY THE AO BASED ON HIS R ECORDS. 3. GIVEN THE NON-APPEARANCE ON BEHALF OF THE ASSESS EE AND THE FACT THAT THERE IS NOTHING ON RECORD TO DETERMINE THE FACTUAL POSITION AND CONTENTIONS OF THE ASSESSEE, WE ARE LEFT WITH NO OPTION BUT TO C ONFIRM THE FINDINGS OF THE LD. CIT(A). IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/12 /2016. SD/- SD/- (KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR ITA NOS. 261 & 262/JP/16 CENTRAL BANK OF INDIA VS. CIT(A), KOTA 3 DATED:- 22/12/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- CENTRAL BANK OF INDIA, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE COMMISSIONER OF INCOME TAX (AP PEALS), KOTA 3. VK;DJ VK;QDR@ CIT KOTA 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-KOTA 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.261 & 262 /JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.