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Shri K K Mahesh , Davangere Income Tax Officer Ward-2 , Davangere

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Court :
ITAT Bangalore

Brief :
Both the appeals filed by the assessee are directed against the orders passed by Ld. CIT(A), Davanagere for the assessment years 2009-10 & 2012-13, wherein the Ld. CIT(A) has confirmed a penalty levied u/s 271(1)(c) of the Income-tax Act,1961 ['the Act' for short].

Citation :
ITA 3296/BANG/2018

IN THE INCOME TAX APPELLATE TRIBUNAL
“A’’BENCH: BANGALORE

BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER

ITA Nos.3296 & 3297/Bang/2018
 Assessment Years : 2009-10 & 2012-13

Shri K.K. Mahesh
No.2522, 2nd Cross, 3rd Main
B Block, S.S. Layout
Davanagere 577 004
PAN NO : AKBPK2457N
APPELLANT 

Vs. 

ITO Ward-2
Davanagere
RESPONDENT

Appellant by : N O N E
Respondent by : Shri Kannan Narayanan, D.R.

Date of Hearing : 19.02.2021
Date of Pronouncement : 24.02.2021

O R D E R

PER BENCH:

Both the appeals filed by the assessee are directed against the orders passed by Ld. CIT(A), Davanagere for the assessment years 2009-10 & 2012-13, wherein the Ld. CIT(A) has confirmed a penalty levied u/s 271(1)(c) of the Income-tax Act,1961 ['the Act' for short].

2. None appeared on behalf of the assessee. We notice that these appeals were filed by the assessee in December, 2018 and since then the authorized representative of the assessee named ShriShreehari Kutsa has been seeking adjournment from time to time. We also notice that both the appeals are barred by limitation by 6 days and 8 days respectively. We notice that the assessee has notfiled any petition requesting the bench to condone the delay. Besides the above, one more defect pointed out by the registry has not been rectified till date. The A.R. of the assessee appeared before the bench on 18.2.2021 and he was directed to rectify the defects and accordingly the case was posted for hearing on 19.02.2021. However, none appeared on behalf of the assessee on the above said date and the defects have also not been rectified.

3. Under these set of facts, we are of the view that both these appeals could not be admitted. Accordingly, both the appeals are dismissed in limine.

4. In the result, both the appeals are dismissed.

 Order pronounced in the open court on 24th Feb, 2021

 Sd/-                                          Sd/-
 (Beena Pillai)                          (B.R. Baskaran)
 Judicial Member                    Accountant Member

Bangalore,
Dated 24th Feb, 2021.
VG/SPS

Copy to:
1. The Applicant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR, ITAT, Bangalore.
6. Guard file

 By order
Asst. Registrar,
ITAT, Bangalore

 

 

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on 09 March 2021
Published in Income Tax
Views : 36
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