Mrs. Musarath Naveed, Bangalore V. ITO, Bangalore

ITA 451/BANG/2014

• Counselvise Citation: 45121114 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revised return
• Section: 148

Judgement Text

ITA.451/BANG/2014 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. V. VASUDEVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A NO.451/BANG/2014 (ASSESSMENT YEAR : 2008-09) MRS. MUSARATH NAVEED, M/S. M. N. STEEL TUBES, NO.22, SADAR PATRAPPA ROAD, BANGALORE 560 002 ..APP ELLANT PAN : ABEPN4303L V. INCOME-TAX OFFICER, WARD 5 (2), BANGALORE ..RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. P. DHIVAHAR, JCIT HEARD ON : 03.06.2015 PRONOUNCED ON : 11.06.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : IN THIS APPEAL FILED BY ASSESSEE, ITS GRIEVANCE IS THAT CIT (A)-II, BANGALORE, DISMISSED ITS APPEAL BEFORE HIM IM LIMIN E FOR NON-PAYMENT OF ADMITTED TAX. 02. NOBODY MADE APPEARANCE ON BEHALF OF THE ASSESSE E, BUT A WRITTEN SUBMISSION HAS BEEN FILED. IN ITS WRITTEN SUBMISSI ON, IT IS STATED THAT IT HAS BEEN TAXED ON AN INCOME WHICH DID NOT ARISE DURING THE I MPUGNED ASSESSMENT YEAR. ITA.451/BANG/2014 PAGE - 2 IT IS ALSO MENTIONED THAT ASSESSMENT FOR IMPUGNED A SSESSMENT YEAR STOOD SET ASIDE U/S.263 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 03. LD. DR STRONGLY SUPPORTED THE ORDER OF THE FIRS T APPELLATE AUTHORITY. ACCORDING TO HIM, ASSESSEE HAVING NOT PAID ADMITTED TAX, THE CIT (A) HAD RIGHTLY NOT GONE INTO THE MERITS OF THE CASE. 04. WE HAVE PERUSED THE ORDERS, CAREFULLY GONE THRO UGH THE WRITTEN SUBMISSIONS AND HEARD THE LD. DR. ORIGINAL RETURN WAS FILED BY THE ASSESSEE DECLARING INCOME OF RS.84,09,790/-, ON WHICH DUE TA XES WERE PAID. THEREAFTER NOTICE U/S.148 OF THE ACT WAS ISSUED TO THE ASSESSE E WHERE UPON, THE ASSESSEE FILED ANOTHER RETURN IN WHICH INCOME DECLARED WAS R S.1,32,28,860/-. THE TAX PAYABLE ON SUCH AMOUNT WAS RS.52,71,338/-. THE TAX THAT WAS PAID WAS ONLY RS.30,00,921/-. HENCE ADMITTED TAX WAS NOT PAID IN FULL. CIT (A) IN OUR OPINION, HAS RIGHTLY NOTED THAT THE APPEAL WAS DEFE CTIVE SINCE THE TAX DUE ON THE INCOME RETURNED BY THE ASSESSEE IT WAS NOT PAID. T HOUGH THE ASSESSEE HAS STATED BEFORE THE CIT (A) THAT THE RETURN FILED PURSUANT T O NOTICE U/S.148 OF THE ACT WAS ONLY A REVISED RETURN, THE CIT (A) HAS REPRODUCED S ECTION 148 OF THE ACT AND CONCLUDED THAT A RETURN OF INCOME INCLUDED A RETURN FILED PURSUANT TO NOTICE U/S.148 OF THE ACT. WE ARE, THEREFORE, OF THE OPIN ION THAT ADMITTED TAX HAVING NOT BEEN PAID, CIT (A) WAS JUSTIFIED IN COMING TO A CONCLUSION THAT THE APPEAL WAS DEFECTIVE AND NOT MAINTAINABLE AS PER SECTION.2 49(4)(A) OF THE ACT. WE DO NOT FIND ANY REASON TO INTERFERE. ITA.451/BANG/2014 PAGE - 3 05. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH DAY OF J UNE, 2015. SD/- SD/- (N. V. VASUDEVAN) (ABRAHAM P GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER