B S Manjunath, Bangalore V. Income Tax Officer Ward-4(3)(3), Bangalore

ITA 3302/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7173 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 12-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 234B; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO . 3 30 2 /BANG/201 8 ASSESSMENT YEAR : 20 1 5 - 1 6 SHRI B.S. MANJUNATH, NO. 1511, 17 TH MAIN, BEHIND WOODYS HOTEL, 2 ND PHASE, J.P. NAGAR, BANGALORE 560 078. PAN: AFZPM4496C VS. THE INCOME TAX OFFICER, WARD 4 (3) (3), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A. RAMESH KUMAR, JCIT (DR) DATE OF HEARING : 14 .01.2019 DATE OF PRONOUNCEMENT : 18. 01 .201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT(A)-4, BANGALORE DATED 25.09.2018 FOR ASSESSMENT YEAR 2015-16. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE ORDER PASSED BY THE LEARNED CIT(A) TO THE EX TENT IS AGAINST THE APPELLANT IS OPPOSED TO LAW, WEIGHT OF EVIDENCE, NATURAL JUSTICE , FACTS AND CIRCUMSTANCES OF THE CASE. 2. THE APPELLANT DENIES HIMSELF LIABLE TO BE ASSESS ED OVER AND ABOVE THE RETURNED INCOME OF RS.11,07,824/- UNDER THE FACTS AND CIRCUM STANCES OF THE CASE. 3. THE LEARNED CIT(A) HAS ERRED IN LAW AND FACTS IN DENYING THE APPELLANT'S CLAIM TOWARDS THE COST OF IMPROVEMENT AMOUNTING TO RS.10, 70,000/- UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. THE APPELLANT DENIES HIMSELF TO BE CHARGED TO IN TEREST UNDER 234A, 234B AND 234C OF THE INCOME TAX ACT, 1961 UNDER THE FACTS AN D CIRCUMSTANCES OF THE CASE. THE LEVY IS BAD BOTH ON THE EXTENT LEVIED AND THE R ATE LEVIED WHICH ARE NOT DISCERNABLE FROM THE ORDER. WITHOUT PREJUDICE TO TH E QUANTIFICATION OF THE EXTENT OF INTEREST IT APPEARS TO BE EXCESSIVE AND REQUIRES TO BE CORRECTED. 5. THE APPELLANT CRAVES TO LEAVE TO ADD, ALTER, DEL ETE OR SUBSTITUTE ANY OF THE GROUNDS URGED ABOVE. ITA NO. 3302/BANG/2018 PAGE 2 OF 2 6. IN THE VIEW OF THE ABOVE AND THE OTHER GROUNDS T HAT MAY BE URGED AT THE TIME OF HEARING OF THE APPEAL, THE APPELLANT PRAYS THAT THE APPEAL MAY BE ALLOWED IN THE INTEREST OF EQUITY AND JUSTICE. 3. THIS APPEAL WAS FILED BY THE ASSESSEE ON 12.12.2 018 AND ON THE SAME DATE, THE REGISTRY ISSUED A NOTICE TO THE ASSESSEE ALONG WITH DEFECT MEMO IN WHICH IT WAS POINTED OUT THAT COL. NOS. 3A AND 3B A RE NOT FILLED UP AND APPEAL FEE NOT FILED IN MINOR HEAD 300 ETC. IN THA T NOTICE, DATE OF HEARING WAS ALSO FIXED ON 14.01.2019. THIS NOTICE AND DEFE CT MEMO WERE SENT TO ASSESSEE BY RPAD WHICH HAS NOT COME BACK UNSERVED A ND HENCE, SERVICE OF NOTICE AND DEFECT MEMO IS PRESUMED. IN SPITE OF THIS, ON THE APPOINTED DATE OF HEARING I.E. ON 14.01.2019, NONE APPEARED O N BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT AL SO. TILL THIS DATE, THE DEFECTS ARE ALSO NOT REMOVED AND HENCE, IT IS INFER RED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND HENCE, THE SAME IS DISMISSED AS UNADMITTED BY FOLLOWING THE TRIBUNAL ORDER RENDE RED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS REPORTED IN 38 ITD 320 (DEL). 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 18 TH JANUARY, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.