SHRI SURESH KUMAR AGARWAL, JAIPUR V. JOINT DIRECTOR I & CI, JAIPUR

ITA 1073/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4291 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 14-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Keywords: Reasonable cause
• Section: 133(6)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S-B, JAIPUR JH FOT; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1073 & 1074/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2013-14 SHRI SURESH KUMAR AGARWAL D-10 NEHARU NAGAR PANIPECH JAIPUR CUKE VS. JOINT DIRECTOR I & CI, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ADCPA1327P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJ MEHRA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/10/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 29/10/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINS T THE RESPECTIVE ORDERS OF LD. CIT (A)- 2, JAIPUR DATED 05.06.2018 F OR ASSESSMENT YEAR 2013-14 WHEREIN THE ASSESSEE HAS TAKEN THE FOLLOWIN G GROUNDS OF APPEAL:- ITA. NO. 1073/JP/2018 THAT LEARNED CIT APPEALS HAS ERRED IN LAW AND FACT IN UPHOLDING OF PENALTY IMPOSED BY LEARNED JOINT DIRECTOR 1 & CI WH EREAS ASSESSEE HAS GIVEN ALL THE REPLIES AND INFORMATION AS ASKED BY AO. HENCE PENALTY IMPOSED BY JOINT DIRECTOR I & CI IS ILLEGAL LD. CIT APPEALS ARE ITA NO. 1073 & 1074/JP/2018 SHRI SURESH KUMAR AGARWAL, JAIPUR VS. JDIT, JAIPUR 2 WRONG AND UNJUSTIFIED IN CONFIRMING THE PENALTY AS IMPOSED BY JOINT DIRECTOR I & CI DESERVES TO BE DELETED. ITA. NO. 1074/JP/2018 THAT LEARNED CIT APPEALS HAS ERRED IN LAW AND FACT IN UPHOLDING OF PENALTY IMPOSED BY LEARNED JOINT DIRECTOR 1 & CI WH EREAS ASSESSEE HAS GIVEN ALL THE REPLIES AND INFORMATION AS ASKED BY AO. HENCE PENALTY IMPOSED BY JOINT DIRECTOR I & CI IS ILLEGAL LD. CIT APPEALS ARE WRONG AND UNJUSTIFIED IN CONFIRMING THE PENALTY AS IMPOSED BY JOINT DIRECTOR I & CI DESERVES TO BE DELETED. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF SPECIFIC NOTICE BEEN SENT SCHEDULING THE DATE OF HEARING. IT WAS D ECIDED TO HEAR THE MATTER EX-PARTY QUA THE ASSESSEE BASED ON MATERIAL AVAILABLE ON RECORD. 3. IN ITA. NO. 1073/JP/2018, THE ASSESSEE HAS CHAL LENGED THE LEVY OF PENALTY U/S 272A(1)(C) OF THE ACT. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT SUMMONS U/S 131(1A) OF THE ACT WERE ISSUED TO THE ASSESSEE IN CONNECTION WITH PROCEEDINGS BEFORE THE DEPUTY DIREC TOR OF INCOME TAX (INTELLIGENCE & CRIMINAL INVESTIGATION), JAIPUR. HO WEVER, THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE TO SUCH SUMMON S. THEREAFTER, THE PENALTY SHOW CAUSE U/S 272A(1)(C) DATED 20.01.2014 WAS ISSUED TO THE ASSESSEE TO EXPLAIN THE REASONS FOR NON-COMPLIANCE WITH THE SUMMONS U/S 131(1A) OF THE ACT. HOWEVER, THERE WAS NO COMPL IANCE TO THE SAID SHOW CAUSE NOTICE AS WELL. THEREAFTER, JDIT (I & CI ) HELD THAT IT IS ESTABLISHED BEYOND DOUBT THAT THE ASSESSEE HAS WILL FULLY FAILED TO COMPLY WITH SUMMON ISSUED U/S 131(1A) OF THE ACT AND THERE FORE, HE LEVIED PENALTY OF RS. 10,000/- FOR SUCH FAILURE TO COMPLY WITH THE SUMMONS. ITA NO. 1073 & 1074/JP/2018 SHRI SURESH KUMAR AGARWAL, JAIPUR VS. JDIT, JAIPUR 3 4. ON APPEAL, THE LD CIT(A) HELD THAT THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE INSPITE OF THE MATTER BEEN L ISTED FOR HEARING ON COUPLE OF OCCASIONS. THEREAFTER, THE LD. CIT(A) HE LD THAT IN VIEW OF THE NON-COMPLIANCE TO THE SUMMONS ISSUED WITHOUT SHOWIN G ANY REASONABLE CAUSE, THE PENALTY LEVIED U/S 272A(1)(C) WAS CONFIR MED. 5. IN ITA. NO. 1074/JP/2018, THE ASSESSEE HAS CHALL ENGED THE LEVY OF PENALTY U/S 272A(2)(C) OF THE ACT. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT A NOTICE U/S 133(6) OF THE ACT WAS ISSUED TO T HE ASSESSEE BY THE DEPUTY DIRECTOR OF INCOME TAX (I & CI), JAIPUR VIDE LETTER NO. 281 DATED 19.02.2013 WITH REQUEST TO FURNISH CERTAIN INFORMAT ION FOR FY 2010-11. HOWEVER, THERE WAS NO COMPLIANCE AND THE REQUIRED I NFORMATION SO DESIRED U/S 133(6) WAS NOT SUBMITTED BY THE ASSESSE E TO THE DDIT(I & CI). THEREAFTER, A NOTICE U/S 272A(2)(C) OF THE ACT DATED 02.01.2014 WAS ISSUED TO THE ASSESSEE REQUIRING HIM TO EXPLAIN THE CAUSE OF NON- COMPLIANCE TO THE NOTICE ISSUED U/S 133(6) OF THE A CT. HOWEVER, THERE WAS NO COMPLIANCE TO THE SAID SHOW CAUSE NOTICE. TH EREAFTER, THE AO HELD THAT THE ASSESSEE HAS WILLFULLY FAILED TO COMP LY WITH NOTICE U/S 133(6) DATED 19.02.2013 AND PENALTY AMOUNTING TO RS . 42,000/- WAS LEVIED ON THE ASSESSEE. ON APPEAL, THE LD. CIT(A) C ONFIRMED THE PENALTY STATING THAT THERE IS NOTHING ON RECORD TO SHOW ANY REASONABLE CAUSE FOR NON-COMPLIANCE TO THE NOTICE ISSUED U/S 133(6) OF T HE ACT AND HE ACCORDINGLY, CONFIRMED THE LEVY OF PENALTY UNDER SE CTION 272A(2)(C) OF THE ACT. 6. AFTER GOING THROUGH THE MATERIAL AVAILABLE ON RE CORD AND HEARING THE LD. DR, WE DO NOT SEE ANY INFIRMITY IN THE ORDE R OF LD. CIT(A) AS THE ASSESSEE HAS CONSISTENTLY FAILED IN COMPLIANCE NOT WITH THE SUMMONS ISSUED UNDER SECTION U/S 131(1A) AND NOTICE SEEKING UNDER INFORMATION ITA NO. 1073 & 1074/JP/2018 SHRI SURESH KUMAR AGARWAL, JAIPUR VS. JDIT, JAIPUR 4 UNDER SECTION 133(6) OF THE ACT BUT THEREAFTER NOT COMING FORWARD EVEN DURING THE COURSE OF PENALTY PROCEEDINGS WHERE SPEC IFIC OPPORTUNITY WAS PROVIDED TO THE ASSESSEE TO SHOW ANY REASONABLE CAU SE FOR NON- COMPLIANCE TO THE SUMMONS. IN LIGHT OF THE SAME AND IN ABSENCE OF ANY REASONABLE CAUSE BEEN SHOWN BY THE ASSESSEE, THE PE NALTY SO LEVIED U/S 272A(1)(C) AND SECTION 272A(2)(C) IS HEREBY CONFIRM ED. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/10/2018. SD/- SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29/10/2018 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SURESH KUMAR AGARWAL, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- JOINT DIRECTOR I & CI, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1073 & 1074/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR