Arun Kumar , Bangalore V. The Assistant Commissioner of Income Tax Central Circle-1(1), BAngalore

ITA 460/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4541 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 46 0 /BANG/2019 (ASSESSMENT YEAR: 20 0 7 - 0 8 ) SHRI ARUN KUMAR, NO.100, AMARJYOTHI LAYOUT CHOLANGAR, R.T. NAGAR, BANGALORE - 560 032 PAN: AAACR 8642N VS. ASST. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1( 1 ), B ENGALURU . (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE. REVENUE BY: SHRI UJJWAL KUMAR, JCIT (D.R) DATE OF HEARING : 07.08 .2019 DATE OF PRONOUNCEMENT : 28 .08 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), BANGALORE PASSED UNDER SECTION 143(3) R.W.S. 147 AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HE A RING, IT WAS BROUGHT TO THE NOTI CE OF THE BENCH THAT THERE IS A SHORT PAYMENT OF APPEAL FEES OF RS.9,000 AND OTHER DEFECTS. IN THIS REGARD, A DEFECT MEMO ALONG WITH NOTICE HAS 2 ITA NO. 46 0 /BANG/2019 BEEN ISSUED TO THE ASSESSEE. THE COPY OF THE DEFECT MEMO IS AS UNDER: 3. THE CASE WAS POSTED TODAY I.E. 7.8.2019 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ADJOURNMENT APPLICATION WAS FILED AND FURTHER THE NOTICE WAS ISSUED ALONG WITH THE DEFECT MEMO AND ACKNOWLEDGEMENT OF RECEIPT OF NOTICE RPAD RECEIVED IS PLACED 3 ITA NO. 46 0 /BANG/2019 ON RECORD. FROM THE ABOVE FACTS , IT W AS FOUND THAT THE ASSESSEE HAS NOT RECTIFIED THE DEFECT S AND SHORT PAYMENT OF APPEAL FEES OF RS.9,000 I S OUTSTANDING PAYABLE. CONSIDERING THE ACTION OF THE ASSESSEE IN NOT RECTIFYING THE DEFECT S AND NON - COMPLIANCE OF DIRECTIONS OF THE ITAT REGISTRY, WE D ISMISS THE APPEAL. 4. IN THE RESULT, THE ASSESSEE'S APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H AUG., 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 8 .08. 2019. *REDDY GP COPY TO I) THE APPELLANT II) THE RESPONDENT III) CIT (APPEALS) IV) PR. CIT V) DR, ITAT, BANGALORE VI) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE