Sri. Rama Souharda Crdeit Co-operative Limited, Byndoor V. Income Tax Officer, Ward - 2, Udupi

ITA 671/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9291 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 05-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA NO. 671 / BANG /201 9 ASSESSMENT YEAR : 20 1 6 - 1 7 M/S. SRI RAMA SOUHARDA CREDIT CO- OPERATIVE LTD., NO.557, MARUTHI COMPLEX, N.H.66, BYNDOOR, BYNDOOR TALUK 576 214. PAN : AAEAS 9782 N VS. THE INCOME-TAX OFFICER WARD-2, UDUPI 576 103. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. GANESH R. GHALE, STANDING COUNSEL FOR DEPARTMENT DATE OF HEARING : 2 6 . 11 .20 19 DATE OF PRONOUNCEMENT : 10 . 0 1 .20 20 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF CIT(A), MANGALURU, DATED 18.02.2019 FOR ASSESSMENT YEAR 2016-17. 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 15.04.2019 BUT IT IS NOTED BY THE REGISTRY THAT IT IS A DEFECTIVE APPEAL AND DEFECT MEMO WAS ISSUED IN WHICH THREE DEFECTS WERE POINTED OUT AND THE APPEAL WAS FIXED FOR HEARING ON 14.05.2019. ON THIS DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING WAS ADJOURNED TO 15.07.2019. ON 15.07.2019 AND 14.08.2019, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 22.10.2019. ON THIS DATE, THE LEARNED AR OF THE ASSESSEE SHRI. MAHESH R. UPPIN, ADVOCATE APPEARED AND THE BENCH POINTED OUT THE DEFECTS. THE LEARNED AR OF THE ASSESSEE SOUGHT ADJOURNMENT TO REMOVE THE DEFECT AND ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 24.10.2019. ON ITA NO. 671/BANG/2019 PAGE 2 OF 2 24.10.2019 ALSO, THE LEARNED AR OF THE ASSESSEE REQUESTED FOR MORE TIME TO REMOVE THE DEFECTS AND ON HIS REQUEST, THE HEARING WAS ADJOURNED TO 26.11.2019. ON 26.11.2019, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT AND EVEN THE DEFECTS ARE NOT REMOVED TILL THIS DATE. UNDER THESE FACTS, IT WAS FELT PROPER TO DISMISS THE APPEAL AS A DEFECTIVE APPEAL BECAUSE IN SPITE OF PROVIDING SEVERAL OPPORTUNITIES, THE ASSESSEE HAS NOT REMOVED THE DEFECT AND ON THE LAST DATE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSE AND NO ADJOURNMENT HAS BEEN SOUGHT FOR. HENCE, APPEAL OF THE ASSESSEE IS DISMISSED AS A DEFECTIVE APPEAL AND THEREFORE, UNADMITTED. HENCE, THE GROUNDS RAISED BY THE ASSESSEE ARE NOT TAKEN NOTE IN THE ORDER. 3. IN THE RESULT, ASSESSEES APPEAL FOR ASSESSMENT YEAR 2016-17 IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (PAVAN KUMAR GADALE) ( A. K. GARODIA ) JUDICI AL MEMBER ACCOUNTANT MEMBER BANGALORE. DATED: 10 TH JANUARY, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.