Shri Veerbhadrappa G. Kivadsannavar., Belgaum V. The Joint Commissioner of Income Tax, Range-2, Belgaum., Belgaum

ITA 279/PAN/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2227 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAMESH S MUTAGAR LD
• Assessee Lawyers: ASHOK A KULKARNI
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI, HON'BLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 2 79 /PNJ/2015 : (A.Y 200 9 - 1 0) VEERABHADRAPPA G. KIVADSANNAVAR F1, 4842B/7 VIRUPAXI RESIDENCE, SADASHIV NAGAR, BELGAUM PAN : ANWPK2808H (APPELLANT) VS. JT. COMMISSIONER OF INCOME TAX, RANGE - 2, BELGAUM, DIST. BELGAUM (RESPONDENT) ASSESSEE BY : ASHOK A. KULKARNI, ADV. REVENUE BY : RAMESH S. MUTAGAR, LD. DR DATE OF HEARING : 07 /0 9 /2015 DATE OF PRONOUNCEMENT : 07 /0 9 /2015 O R D E R PER GEORGE MATHAN : 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), BELGAUM IN ITA NO. 53/BGM/2013 - 14 DT. 24.4.2015 FOR THE A.Y 2009 - 10 AGAINST THE CONFIRMATION OF LEVY OF PENALTY U/S 271D OF THE ACT. SHRI ASHOK A. KULKARNI, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI RAMESH S. MUTAGAR, LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. IT WAS SUBMITTED BY THE LD. AR THAT THE LD. CIT(A) HAS DISMISSED THE ASSESSEE S APPEAL IN LIMINE . IT WAS THE SUBMISSION THAT THE ISSUE IN THE APPEAL MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE - ADJUDICATION ON MERITS. 2 ITA NO. 279/PNJ/2015 (A.Y : 2009 - 10) 3. IN REPLY, THE LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION S. A PERUSAL OF FORM 36, CLAUSE (3) AND (9) SHOWS THAT THE ASSESSEE HAS FILED THIS APPEAL AGAINST TWO ORDERS OF THE LD. CIT(A); ONE DT. 24.4.2015 AND ANOTHER U/S 154 DT. 26.5.2015. IT HAS BEEN SPECIFICALLY CONFIRMED BY THE LD. AR ON BEHALF OF THE ASSES SEE THAT THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LD. CIT(A), BELGAUM DT. 24.4.2015. IT WAS THE SUBMISSION THAT HE HAS NOT FILED ANY APPEAL AGAINST THE ORDER DT. 26.5.2015. IN THESE CIRCUMSTANCES, CONSIDERING THE FACT THAT THE ASSESSE E HAS FILED THIS APPEAL ONLY AGAINST THE ORDER DT. 24.4.2015 AND THE SAID ORDER IS NOT ON MERITS BUT HAS BEEN DISMISSED BY THE LD. CIT(A) IN LIMINE ON ACCOUNT OF NON - REPRESENTATION, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(A) FOR R E - ADJUDICATION AFTER GRANTING THE ASSESSEE AND THE AO ADEQUATE OPPORTUNITY TO SUBSTANTIATE THEIR CASE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/09/2015. S D / - (N.S. SAINI) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 07/09/ 201 5 *SSL* 3 ITA NO. 279/PNJ/2015 (A.Y : 2009 - 10) COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 279/PNJ/2015 (A.Y : 2009 - 10) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 07/09/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 07/09/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 0 8 /09/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 0 8 /09/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 0 8 /09/2015 SR.PS 6. DATE OF PRONOUNCEMENT 07/09/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 0 8 /09/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER