The Commissioner City Corporation., Bangalore V. Income-Tax Officer, TDS Ward., Belgaum

ITA 347/PAN/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75963 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 18-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SONAL L SONKAVDE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NOS. 347 TO 35 6 /PNJ/2013 : (ASST. YEARS : 2005 - 06 TO 2009 - 10) THE COMMISSIONER, CITY CORPORATION, BELGAUM S. PARTHASARATHI, ADV. 3/1, PRANAVA COMPLEX, 5 TH CROSS, MALLESWARAM, BANGALORE 560003 PAN : AAALC0418J (APPELLANT) VS. INCOME TAX OFFICER, TDS WARD, BELGAUM (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. SONAL L. SONKAVDE, DR DATE OF HEARING : 05 / 0 2/201 4 DATE OF PRONOUNCEMENT : 05 / 02 /201 4 O R D E R PER P.K. BANSAL : 1. ALL THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) ON 18.11.2013. IN ALL THESE APPEALS, THE ASSESSEE WAS ISSUED DEFECT NOTICES ON 29.11.2013 TO RECTIFY THE DEFECTS WITHIN 10 DAYS FROM THE RECEIPT OF THE DEFECT MEMOS BUT THE ASSESSEE HAS NEITHER REMOVED THE DEFECTS NOR SUBMITTED ANY REPLY. THE APPE ALS WERE FIXED FOR HEARING TODAY. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICES WERE DULY SENT. WE, THEREFORE, DECIDED TO DISPOSE OFF THE APPEALS AFTER HEARING THE LD. DR. 2. AFTER HEARING THE LD. DR, WE NOTED THAT IN ALL THESE APPEALS T HE ASSESSEE HAS DEPOSITED FEES @ RS.250/ - WHEREAS THE FEES HAS TO BE PAID @ RS. 500/ - . THUS, RS. 250/ - HAS BEEN DEPOSITED LESS AS TRIBUNAL FEES IN EACH OF THE APPEALS . 2 ITA NOS. 347 TO 35 6 /PNJ/2013 (ASST. YEARS : 2005 - 06 TO 2009 - 10) THE ASSESSEE WAS ISSUED DEFECT MEMOS BY THE REGISTRY ON 29.11.2013 BUT THE ASSESSEE DI D NOT RECTIFY THE DEFECTS AND HAS NOT DEPOSITED FURTHER FEES. 3. IN VIEW OF THIS, ALL THE APPEALS FILED BY THE ASSESSEE CANNOT BE ADMITTED AND HAS TO BE DISMISSED IN LIMINE AS NOT ADMITTED. WE, THEREFORE, DISMISS ALL THE APPEALS FILED BY THE ASSESSEE A S NOT ADMITTED. IN CASE, THE ASSESSEE SO CHOSES, HE CAN MOVE MISCELLANEOUS APPLICATION FOR REMOVING THE DEFECTS SO THAT THE APPEALS MAY BE RESTORED. 4. IN THE RESULT, ALL THE APPEALS ARE DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 0 5 .02.2014. S D / - S D / - (D.T.GARASIA) JUDICIAL MEMBER (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 0 5 . 02 . 201 4 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA