Sunil Shripati Mane, Kolhapur V. Assistant Commissioner of Income-tax, Central Circle , Kolhapur

ITA 272/PUN/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7500 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISE OUT OF A COMMON PASSED
• Keywords: Condonation of delay
• Section: 132; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NOS.272 TO 274/PUN/2019 / ASSESSMENT YEARS : 2009-10, 2011-12 & 2012-13 SUNIL SHRIPATI MANE, SHREE KAMAL HOUSE, NEAR GRAM PANCHAYAT OFFICE, UJALAI WADI, TAL. KARVEER, DIST. KOLHAPUR 416 004 PAN : ALIPM5772A VS. ACIT, CENTRAL CIRCLE, KOLHAPUR (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THESE THREE APPEALS BY THE ASSESSEE ARISE OUT OF A COMMO N ORDER PASSED BY THE CIT(A)-11, PUNE ON 31-10-2018 IN RELATION TO THE ASSESSMENT YEARS 2009-10, 2011-12 & 2012-13. 2. SHORN OF UNNECESSARY DETAILS, IT IS SEEN THAT PURSUANT TO S EARCH ACTION U/S 132 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER A LSO CALLED `THE ACT), THE ASSESSMENTS WERE COMPLETED U/S.144 OF THE ACT APPELLANT BY NONE RESPONDENT BY SHRI M.K.VERMA DATE OF HEARING 02-05-2019 DATE OF PRONOUNCEMENT 03-05-2019 ITA NO.272 TO 274/PUN/2019 SUNIL S. MANE 2 DETERMINING CERTAIN AMOUNTS OF INCOME FOR THE THREE YEARS UNDER CONSIDERATION. THE ASSESSEE PREFERRED APPEALS BEFORE THE LD. CIT(A), WHO NOTICED THAT THE ASSESSEE HAD NOT PAID TAXES A S PER THE AGREED INCOME IN HIS TAX RETURNS. A REPORT FROM THE AS SESSING OFFICER (AO) WAS CALLED FOR. THIS REPORT ALSO CONFIRMED TH AT SELF- ASSESSMENT TAXES WERE NOT FULLY PAID IN RESPECT OF ALL THE THR EE YEARS. THE LD. CIT(A) APPLYING THE PROVISIONS OF SECTION 2 49 (4) OF THE ACT, DISMISSED THE APPEALS IN LIMINE . 3. SUB-SECTION (4) OF SECTION 249 CLEARLY PROVIDES THAT NO AP PEAL UNDER THIS CHAPTER SHALL BE ADMITTED UNLESS AT THE TIME OF FILIN G OF THE APPEAL, THE ASSESSEE HAS PAID THE TAX DUE ON THE INCO ME RETURNED BY HIM. THE LD. CIT(A) HAS RECORDED A CATEGO RICAL FINDING THAT THE ASSESSEE FAILED TO DEPOSIT THE AMOUNT OF TAX ON THE IN COME OFFERED IN THE RETURNS FOR THE ASSESSMENT YEARS UNDER CO NSIDERATION. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE REP EATED NOTICES. IN THE ABSENCE OF ANY EXPLANATION FORTHCOMING F ROM THE SIDE OF THE ASSESSEE, IT IS CLEAR THAT THE PROVISIONS OF SECTION 249(4) ARE ATTRACTED AND THE APPEALS WERE RIGHTLY DISMISSED BY THE LD . CIT(A) IN LIMINE . ITA NO.272 TO 274/PUN/2019 SUNIL S. MANE 3 4. IT IS FURTHER RELEVANT TO NOTE THAT APPEAL FOR THE A.Y. 20 12-13 IS TIME BARRED BY 32 DAYS. NO AFFIDAVIT IN SUPPORT OF THE CONDONATION OF DELAY HAS BEEN FILED. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MAY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 03 RD MAY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-11, PUNE 4. THE PR. CIT CENTRAL, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.272 TO 274/PUN/2019 SUNIL S. MANE 4 DATE 1. DRAFT DICTATED ON 02-05-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 02-05-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *