R. Venugopal., Bijapur V. Income Tax Officer, Ward-1(3), Belgaum

ITA 371/PAN/2014

• Counselvise Citation: 37124114 RSA 2014
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 17-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DURAI

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. 370 & 371/PNJ/2014 : (A.YS - 2004 - 05 & 2005 - 06) R. VENUGOPAL SARDESHPANDE COLONY, BELAKUDA BLDG., STATION ROAD, BIJAPUR ( APPELLANT) PAN : AISPR5657E VS. INCOME TAX OFFICER, WARD - 1(3), BELGAUM (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : R. DURAI PANDIAN, LD. DR DATE OF HEARING : 22/01/2015 DATE OF ORDER : 22/01/2015 O R D E R PER P.K. BANSAL : 1. THE ABOVE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDERS OF CIT(A), BELGAUM DT. 16.4.2014 FOR A.YS 2004 - 05 & 2005 - 06. B OTH THE APPEALS WERE FIXED FOR HEARING TODAY . THE ASSESSEE WAS INTIMATED ABOUT THE DATE OF HEARING VIDE REGISTERED POST DT. 21.11.2014 . THE ASSESSEE WAS ALSO REQUIRED TO PAY THE APPEAL FEE UNDER THE HEAD SELF - ASSESSMENT TAX AS MENTIONED IN DEFECT NOTICE. HOWEVER, VIDE APPLICATION RECEIVED ON 21.1.2015 THE ASSESSEE HAS REQUESTED FOR ADJOURNMENT. IN THE ABSENCE OF ANY PLAUSIBLE REASON GIVEN IN THE A DJOURNMENT APPLICATION, THE SAME STANDS REJECTED. 2. FURTHER, WE NOTED THAT THERE IS A DELAY OF ONE DAY IN FILING THE APPEALS AND THE ASSESSEE HAS ALSO NOT RECTIFIED THE DEFECT INFORMED TO HIM VIDE THE ABOVE NOTICE DT. 21.11.2014. SINCE THE ASSESSEE HA S NOT PAID THE APPEAL FEES UNDER THE 2 ITA NOS.370&371/PNJ/2014 (A.YS: 2004 - 05 & 2005 - 06) HEAD SELF - ASSESSMENT TAX AS INFORMED IN THE DEFECT NOTICE, WE, THEREFORE, DISMISS THE APPEALS AS NOT ADMITTED. 3 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE ASSESSEE STAND DISMISSED AS NOT ADMITTED . 4 . ORDER PRONOUNCED IN THE OPEN COURT ON 22 /01/2015 . S D / - (D.T.GARASIA) JUDICIAL MEMBER S D / - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 2 2 /01/2015 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER,