Shri K K Mahesh , Davangere V. Income Tax Officer Ward-2 , Davangere

ITA 3297/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1950 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-02-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 11-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 271(1)(c)

Judgement Text

ITA NOS.3296 & 3297/BANG/2018 SHRI K.K. MAHESH, DAVANAGERE IN THE INCOME TAX APPELLATE TRIBUNAL ABENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NOS.3296 & 3297/BANG/2018 ASSESSMENT YEARS : 2009-10 & 2012-13 SHRI K.K. MAHESH NO.2522, 2 ND CROSS, 3 RD MAIN B BLOCK, S.S. LAYOUT DAVANAGERE 577 004 PAN NO : AKBPK2457N VS. ITO WARD-2 DAVANAGERE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. DATE OF H EARING : 19.02.2021 DATE OF PRONOUNCEMENT : 24.02.2021 O R D E R PER BENCH: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY LD. CIT(A), DAVANAGERE FOR THE ASSESSMENT YEARS 2009-10 & 2012-13, WHEREIN THE LD. CIT(A) HAS CONFIRMED A PENALTY LEVIED U/S 271(1)(C) OF THE INCOME-TAX ACT, 1961 ['THE ACT' FOR SHORT]. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE NOT ICE THAT THESE APPEALS WERE FILED BY THE ASSESSEE IN DECEMBE R, 2018 AND SINCE THEN THE AUTHORIZED REPRESENTATIVE OF THE ASS ESSEE NAMED SHRI SHREEHARI KUTSA HAS BEEN SEEKING ADJOURNMENT FROM T IME TO TIME. WE ALSO NOTICE THAT BOTH THE APPEALS ARE BARRED BY LIMITATION BY 6 ITA NOS.3296 & 3297/BANG/2018 SHRI K.K. MAHESH, DAVANAGERE PAGE 2 OF 2 DAYS AND 8 DAYS RESPECTIVELY. WE NOTICE THAT THE A SSESSEE HAS NOT FILED ANY PETITION REQUESTING THE BENCH TO CONDONE THE DELAY. BESIDES THE ABOVE, ONE MORE DEFECT POINTED OUT BY T HE REGISTRY HAS NOT BEEN RECTIFIED TILL DATE. THE A.R. OF THE ASSE SSEE APPEARED BEFORE THE BENCH ON 18.2.2021 AND HE WAS DIRECTED TO RECTI FY THE DEFECTS AND ACCORDINGLY THE CASE WAS POSTED FOR HEARING ON 19.02.2021. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE ABOVE SAID DATE AND THE DEFECTS HAVE ALSO NOT BEEN RECTIFIED. 3. UNDER THESE SET OF FACTS, WE ARE OF THE VIEW THA T BOTH THESE APPEALS COULD NOT BE ADMITTED. ACCORDINGLY, BOTH T HE APPEALS ARE DISMISSED IN LIMINE. 4. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEB, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 24 TH FEB, 2021. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE