M/s Pro Innovative Technologies Pvt Ltd , BAngalore V. The Income Tax Officer Ward-5(1)(3), Bangalore

ITA 687/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4747 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC-B, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO.687 (BANG) 2018 (ASSESSMENT YEAR : 2014 15) M/S. PRO INNOVATIVE TECHNOLOGIES PVT. LTD., C/O. PARESH S SHAH & CO. CHARTERED ACCOUNTANTS, ROOM NO. 302, BINDU GALAXY NO. 2, 1 ST MAIN, INDUSTRIAL TOWN, RAJAJINAGAR, WEST OF CHORD ROAD, BANGALORE 560044. PAN. AADCR2706G APPELLANT VS THE INCOME TAX OFFICER, WARD 5 (1)(3), BANGALORE. RES PONDENT ASSESSEE BY : NONE REVENUE BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 10-05-2018 DATE OF PRONOUNCEMENT : 01-06-2018 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE AND IT IS DIR ECTED AGAINST THE ORDER OF CIT (A) 5, BANGALORE DATED 03.10.2017 FOR A. Y. 2 014 15. 2. THIS APPEAL WAS FIXED FOR HEARING ON SEVERAL DAT ES I.E. 21.03.2018, 26.03.2018, 07.05.2018 & 10.05.2018. ON ALL THESE D ATES EXCEPT ON 10.05.2018, LEARNED AR OF THE ASSESSEE APPEARED AND SOUGHT ADJO URNMENT AND HEARING WAS ADJOURNED ON HIS REQUEST. ON 07.05.2018, THE HEARIN G WAS LAST ADJOURNED TO 10.05.2018 AND THIS DATE OF HEARING WAS NOTED BY TH E ASSISTANT OF THE LEARNED AR OF THE ASSESSEE MOHAMMED JAMEEL AHMED. IN SPITE OF THI S, ON 10.05.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT. HENCE, THE APPEAL WAS HEARD EX PARTE QUA THE ASSESSEE. LEA RNED DR OF THE REVENUE SUBMITTED THAT DEFECT MEMO WAS ISSUED TO THE ASSESS EE AS PER WHICH, THE ASSESSEE HAS NEITHER FILED THE COPY OF THE ASSESSMENT ORDER NOR FILED COPY OF FORM 35. SHE ITA NO. 687(BANG)2018 2 SUBMITTED THAT THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED AS A DEFECTIVE APPEAL. 3. I HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNED DR OF THE REVENUE AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORDS. I FIND THAT ALTHOUGH FORM 35 IS AVAILABLE ON RECORD BUT COPY OF THE ASSESSMENT ORDER IS NOT A VAILABLE ON RECORD AND IN SPITE OF DEFECT MEMO ISSUED BY THE REGISTRY OF THE TRIBUNAL AND EVEN AFTER SEVERAL APPEARANCE OF THE LEARNED AR OF THE ASSESSEE, THIS DEFECT IS N OT REMOVED. IT IS ALSO SEEN THAT THE APPEAL IS FILED BY THE ASSESSEE AFTER A DELAY OF 31 DAYS AND THE ASSESSEE HAS FILED A REQUEST FOR CONDONATION OF DELAY BUT NOBODY HAS APP EARED BEFORE ME TO ARGUE ABOUT CONDONATION OF DELAY OR MERIT OF THE APPEAL. HENCE, I INFER THAT THE ASSESSEE IS NOT SERIOUS IN PROSECUTING THE APPEAL AND THEREFORE, BY FOLLOWING THE TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. AS REPORTED IN 38 ITD 320, THIS APPEAL OF THE ASSESSEE IS DISMISSED BY TREATIN G THE SAME AS UNADMITTED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 01 ST JUNE, 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.