S.R.Ramaiah Shetty & Sons , Shimogga v. The Income Tax Officer Ward-5 , Shimogga

ITA 1593/BANG/2017 | 2011-2012
Pronouncement Date: 29-11-2017 | Result: Dismissed

Appeal Details

RSA Number 159321114 RSA 2017
Assessee PAN AAXFS6732L
Bench Bangalore
Appeal Number ITA 1593/BANG/2017
Duration Of Justice 4 month(s) 5 day(s)
Appellant S.R.Ramaiah Shetty & Sons , Shimogga
Respondent The Income Tax Officer Ward-5 , Shimogga
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 29-11-2017
Last Hearing Date 23-11-2017
First Hearing Date 23-11-2017
Assessment Year 2011-2012
Appeal Filed On 24-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC-C BANGALORE BEFORE SHRI A.K.GARODIA ACCOUNANT MEMBER ITA NO.1593 (BANG) 2017 (ASSESSMENT YEAR : 2011 12) M/S. S. R. RAMAIAH SHETTY & SONS APPELLANT GANDHI BAZAR SHIVMOGGA KARNATAKA. PAN. AAXFS6732L VS THE ITO WARD 5 SHIVMOGGA. RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI PALANI KUMAR ADDL. CIT DATE OF HEARING : 23-11-2017 DATE OF PRONOUNCEMENT : 29 -11-2017 O R D E R PER A. K. GARODIA A.M.: THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF CIT (A) DAVANGERE DATED 02.02.2017 FOR A. Y. 2011 12. 2. THE ASSESSEE HAS RAISED AS MANY AS 5 GROUNDS BUT EFFECTIVE GRIEVANCE ON MERIT IS ONLY ONE ABOUT ADDITION OF RS. 15 13 129/- U/S 40A (3) OF I T ACT. 3. THE APPEAL WAS FIXED FOR HEARING ON 23.11.2017 A ND THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE AS PER A/D AVAILABLE ON RECORD. IN SPITE OF THIS NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE I S NO REQUEST FOR ADJOURNMENT AND THEREFORE THE APPEAL WAS HEARD EX PARTE QUA THE ASSESSEE. LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS OF T HE AUTHORITIES BELOW. 4. I HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNED DR OF THE REVENUE AND GONE THROUGH THE ORDERS OF THE LOWER AUTHORITIES. I FIND THAT THE ONLY EXPLANATION OF THE ASSESSEE BEFORE THE LOWER AUTHORITIES WAS THIS THAT THE CASH PAYMENT IN EXCESS ITA NO. 1593(BANG)2017 2 OF RS. 20 000/- IS ALTHOUGH TO ONE PARTY IN ONE DAY BUT THE SAME IS MADE AGAINST DIFFERENT BILLS/INVOICES AND RELIANCE WAS P LACED ON A JUDGMENT OF HONBLE MADRAS HIGH COURT RENDERED IN THE CASE OF C IT VS. KOTHARI SANITATION 282 ITR 117 BUT IT WAS HELD BY THE LOWER AUTHORITIE S THAT THIS JUDGMENT IS OF THE YEAR 2006 AND THERE IS AN AMENDMENT IN THE PROVISIO NS OF SECTION 40A (3) W.E.F. 01.04.2009 AND AS PER THE AMENDMENT AGGREGATE OF P AYMENT IN A DAY TO A PERSON IS TO BE CONSIDERED AND THEREFORE THIS JUDG MENT IS NOT APPLICABLE. IN THIS VIEW OF THE MATTER I DECLINE TO INTERFERE IN THE O RDER OF CIT (A). 5. 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/- ( A .K. GARODIA ) ACCOUNTANT MEMBER BANGALORE: D A T E D : 29.11.2017 /MS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.