P. S. Acharya Guddemane., Belgaum V. Income Tax Officer, Ward-2(1), Belgaum., Belgaum

ITA 84/PAN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1329 (ITAT-PANAJI)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 25-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRASHANT GADEKAR LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER ITA NO S . 84,85 & 86/PNJ/2015 : (ASST. Y RS 1998 - 99,1999 - 2000 & 2000 - 01 ) P.S. ACHARYA GUDDEMANE, PADEBETTU VILLAGE, PADUBIDRI POST 574111. PAN : A EEPA2224A ( APPELLANT) VS. INCOME TAX OFFICER, WARD - 2(1 ), BELGAUM. (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI PRASHANT GADEKAR , LD . DR DATE OF HEARING : 17/11 /2015 DATE OF ORDER : 17 /11 /2015 O R D E R PER GEORGE MATHAN : THESE ARE THREE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A),BELGAUM IN APPEAL NOS. ITA NO.57,58&59/BGM/2006 - 07/2625 DATED 03.07.2014 FOR T HE ASSESSMENT YEAR 1998 - 99, 1999 - 00 AND 2000 - 01. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSE. SHRI PRASHANT GADEKAR, LD. D.R WERE PRESENT ON BEHALF OF THE REVENUE. THE APPEAL HAS BEEN FILED BY THE ASSESSE ON 25.2.2015. DEFECT MEMO WAS ISSUED TO THE AS SESSE E ON 12.3.2015 INTIMATING THE DEFECTS IN FILING OF THE APPEAL THAT THE GROUNDS OF APPEAL HAS NOT BEEN SIGNED , THE TRIBUNAL FEES IS SHORT PAID, T HE RESPONDENT HAS NOT BEEN CORRECTLY SHOWN IN THE APPEAL, F ORM NO.35 FILED BEFORE THE CIT(A ) HAS NOT BEE N FILED, T HE LETTER OF AUTHORITY IS NOT FILED AND THE ADDRESSES ARE INCOMPLETE. 2 ITA NOS. 84,85&86/PNJ/2015 (ASST. YRS: 1998 - 99, 1999 - 00 & 2000 - 01) 3. THE ASSESSEE VIDE LETTER DATED 21.4.2015 HAS REPLIED WITH THE CHALLANS FOR THE TRIBUNAL FEES. ON 19.03 .2015 ANOTHER DEFECT MEMO WAS ISSUED. ANOTHER ON 07.07 .2015 . AGAIN ON 14.10.2015, DEFECT MEMO WAS RE - ISSUED AS THERE WAS NO REPLY EARLIER. AS THERE WAS NO REPLY FROM THE ASSESSEE, THE ITO, WARD - 2(1), BELGAUM WAS REQUESTED TO SERVE THE HEARING NOTICE AND DEFECT MEMO ON THE ASSESSE VIDE LETTER DATED 02.11.2015 . THE LD. ITO, WARD - 2(1), BELGAUM HAS RESPONDED IN RESPECT OF THE SERVICE OF THE NOTICE VIDE LETTER DATED 09.11 .2015 WHEREIN, IT HAS MENTIONED AS FOLLOWS : - TO A SSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNDALIK NIWAS, 1 ST FLOOR, RUA - DE - OUREM, PANAJI BRANCH, PANAJI GOA. SIR, SUB : FORWARDING OF RETURNED UN - SERVED HEARING NOTICE & D EFECT NOTICE REG. REF : LETTER NO.ITA 84 TO 86/PNJ/2015 DATED 2 - 11 - 2015 OF THE ASST. REGISTRAR, ITAT, PANAJI - GOA. ***** KINDLY REFER TO T HE ABOVE I HAD DEPUTED SHRI SURESH PATIL, NOTICE SERVER OF THIS OFFICE FOR THE PURPOSE OF SERVICE OF HEARING NOTICE & DEFECT NOTICE IN THE CASE OF P.S. ACHARYA GUDDEMANE. AFTER ENQUIRY, THE NOTICE SERVER HAS REPORTED THAT THE ASSESSEE HAS SOLD HIS HOUSE PROPERTY AT ANJANEYA NAGAR, BELGAUM SOME 2 - 3 YEARS BACK & PRESENTLY HE HAS SETTLED AT BANGALORE AND HIS PRESENT ADDRESS IS NOT KNOWN. T HE REPORT OF THE NOTICE SERVICE ALONG WITH THE UNSERVED NOTICE IS SUBMITTED HEREWITH FOR YOUR KIND PERUSAL. 3 ITA NOS. 84,85&86/PNJ/2015 (ASST. YRS: 1998 - 99, 1999 - 00 & 2000 - 01) REPORT AS DIRECTED I HAVE VISITED TODAY TO SHRI P S ACHARYA GUDDEMANE AT CTS NO.6695, SECTOR NO.10, MM EXTN, ANJANEYA NAGAR, BEHIND MILK DAIRY, BELGAUM FOR SERVICE OF HEARING NOTICE & DEFECT NOTICE IN ITA NO.85&86/PNJ/2015 FOR THE A.Y. 1999 - 2000 & 2000 - 01 OF THE ITAT, PANAJI BENCH, PANAJI GOA. ON ENQUIRY, IT IS LEARNT THAT THE ABOVE PERSON HAS SOLD HIS ABOVE RESIDENTIAL HOUSE SOME 2 - 3 YEARS BA CK AND SETTLED IN BANGALORE. THE PRESENT ADDRESS IS NOT KNOWN TO ANYBODY IN THE VICINITY OF THE SAID RESIDENTIAL PREMISES. THEREFORE, I AM RETURNING HEREWITH THE ABOVE NOTICE. SUBMITTED TO THE ITO, WRD - 2(1), BELAGAVI . BELGAUM (SURESH B PATIL) DATE : 9 - 11 - 2015 NOTICE SERVER O/O ITO, WARD - 2(1), BELAGAVI . 4. AS THE ASSESSEE IS NOT RECEIVING ANY NOTICES NOR HAS HE PROVIDED THE CORRECT ADDRESS FOR SERVICE OF NOTICE AND AS EVEN THE ASSESS ING OFFICER HAS INTIMATED THAT THE REVENUE ARE UNABLE TO SERVE THE NOTICE ON THE ASSESSE AND AS THE DEFECTS REMAIN IN RE SPECT OF THE SAID THREE APPEALS, T HE APPEALS OF THE ASSESSEE ARE DISMISSED ON ACCOUNT OF THE DEFECTS. HOWEVER, LIBERTY IS GIVEN TO THE ASSESSEE TO APPLY FOR RECALLING OF THIS ORDER AND RESTITUTION OF THE APPEALS AFTER RE CTIFYING THE DEFECTS . 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE STANDS DISMISSED. 6 . ORDER PR ONOUNCED IN THE OPEN COURT ON 17.11 .2015. SD/ - ( NARENDRA S. SAINI ) ACCOUNTANT MEMBER SD/ - ( GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 17 /11 /2015 *A* 4 ITA NOS. 84,85&86/PNJ/2015 (ASST. YRS: 1998 - 99, 1999 - 00 & 2000 - 01) COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER ASSISTANT R EGISTRAR ITAT, PANAJI BENCH, PANAJI