Shri.Piyoosh Madan Baldota , Bangalore V. Income Tax Officer Ward-7(2)(4), Bangalore

ITA 497/BANG/2018

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5454 (ITAT-BANGALORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L V BHASKAR REDDY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 497 / BANG/201 8 ASSESSMENT YEAR : 20 13 - 14 SHRI PIYOOSH MADAN BALDOTA, 2472, 17 TH MAIN, 25 TH CROSS, BANASHANKARI 2 ND STAGE, BANGALORE 560 070. PAN: AAUPB3659G VS. THE INCOME TAX OFFICER, WARD 7 (2) (4), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI L.V. BHASKAR REDDY, ADDL. CIT (DR) DATE OF HEARING : 1 9 . 0 3 .2018 DATE OF PRONOUNCEMENT : 1 9 . 0 3 .201 8 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)-7, BANGALORE DATED21.12.2017 FOR ASSESSMENT YEAR 2013-14. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT(A) ERRED IN NOT DECIDING THE ISSUE ON M ERITS AND IN THE INTEREST OF NATURAL JUSTICES ALLOWING OF ALLOWING T HE ACTUAL EXPENSES INCURRED FOR THE PURCHASE OF THE PROPERTY RS.67,54, 826/- BUT ALLOWED ONLY RS62,81,688/- .IT RESULTED IN INCREASE OF THE SHORT TERM CAPITAL GAIN BY RS.4,73,178/- THE APPLICANT PRAYS THAT THE SAME MAY BE KINDLY BE HEARD AND ALLOWED. 2. ON THE FACT AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED CIT(A) ERRED IN NOT DECIDING THE ISSUE ON M ERITS AND IN THE INTEREST OF NATURAL JUSTICES ALLOWING THE DELETION OF THE AGRICULTURAL INCOME OF RS.7,28,400/-WHICH WAS WRONGLY INCLUDED I N THE INCOME BY THE ASSESSING OFFICER. THE APPLICANT PRAYS THAT THE SAME MAY BE KINDLY BE HEARD AND ALLOWED. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LEARNED CIT(A) HAS ERRED IN DISMISSING THE APPEAL W HICH WAS ITA NO. 497/BANG/2018 PAGE 2 OF 2 SUBMITTED ON 22/04/2016 IN THE PHYSICAL FORM AND TH E SAME WAS ACCEPTED BY THE OFFICE OF THE CIT APPEALS AS INVALI D WITHOUT GIVING PROPER OPPORTUNITY TO RE FILE IN ELECTRONICALLY MOD E BEFORE DISPOSING THE APPEAL. THE APPLICANT PRAY THAT AN OPPORTUNITY BE GIVEN TO E FILE THE MANUALLY FILED APPEAL AND SAME BE TAKEN UP FOR HEARING. 4. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OF THE ABOVE GROUNDS OF APPEAL. 3. THIS APPEAL WAS FIXED FOR HEARING ON 19.03.2018 AND NOTICE WAS SENT TO THE ASSESSEE BY RPAD WHICH HAS COME BACK UNSERVED. ALO NG WITH NOTICE, A DEFECT MEMO WAS ALSO ISSUED TO THE ASSESSEE IN WHIC H IT IS STATED THAT TRIBUNAL FEE CHALLAN/RECEIPT/COUNTERFOIL DOES NOT INDICATE T HE CATEGORY UNDER WHICH FEE WAS PAID. IN SPITE OF THIS, NONE APPEARED ON BEHAL F OF THE ASSESSEE ON THE APPOINTED DATE OF HEARING AND HENCE, THE APPEAL OF THE ASSESSEE IS BEING DECIDED EX-PARTE QUA THE ASSESSEE. SINCE THE ASSES SEE HAS NOT EVEN REMOVED THE DEFECTS, THE APPEAL OF THE ASSESSEE IS NOT ADMI TTED AND HENCE, DISMISSED AS UNADMITTED. 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 19 TH MARCH, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.