M/s. Daston Laboratories, Pune V. DCIT Cen. Cir. 1(2), Pune

ITA 1123/PUN/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7619 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-01-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 18-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Keywords: Reasonable cause
• Section: 143(3); 142(1); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER I.T.A. NO. 1123 TO 1128/PN/2009 A.Y. 2000-01 TO 2005-06 DATSON LABORATORIES 251 BUDHWAR PETH, PUNE-411 002 PAN AAAFD 8854 B APPELLANT VS. DY. CIT CIR. 1(2) PUNE RESPONDENT APPELLANT BY: SHRI KISHOR PHADKE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER BENCH THESE SIX APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST CONSOLIDATED ORDER OF THE CIT(A)-I PUNE DATED 30-6- 2009 FOR A.Y. 2000-01 TO 2005-06 ON THE POINT OF CONFIRMATIO N OF PENALTY U/S 271(1)(B) OF THE ACT. I.T.A. NO. 1123/PN/2009 FOR A.Y. 2000-01 2. THE ASSESSEE IS A MEMBER OF AGARWAL-MALU GROUP O F CASES IN WHICH SEARCHES WERE CONDUCTED ON 20-7-2005 . THE ASSESSMENT ORDER WAS PASSED U/S 143(3) READ WITH SE CTION 153A OF THE ACT ON 30-11-2007. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, A NOTICE U/S 142(1) WAS ISS UED ON PAGE 2 OF 4 ITA NO. 1123 TO 1128/PN/2009 DATSON LABORATORIES A.Y. 2000-01 TO 2005-06 5-11-2007 DIRECTING THE ASSESSEE TO PRODUCE THE BOO KS OF ACCOUNTS AND TO FURNISH THE INFORMATION AS PER THE QUESTIONNAIRE ISSUED ON THE DATE OF HEARING FIXED O N 14-11- 2007. AS NOBODY ATTENDED AND NO SUBMISSIONS WERE F ILED BY THE ASSESSEE FIRM PENAL PROCEEDINGS U/S 271(1)(B ) OF THE ACT WERE INITIATED FOR NON-COMPLIANCE TO THE STATUT ORY NOTICE ISSUED BY THE DEPARTMENT. NOTICE U/S 274 REA D WITH SECTION 271(1)(B) OF THE ACT WAS ALSO ISSUED BUT NE ITHER ANYBODY ATTENDED NOR ANY WRITTEN SUBMISSION WAS FIL ED. IN THIS VIEW OF THE MATTER, THE ASSESSING OFFICER IMPO SED PENALTY U/S 271(1)(B) OF THE ACT. 3. THE ASSESSEE CARRIED THE MATTER BEFORE THE FIRST APPELLATE AUTHORITY WHO UPHELD THE PENALTY IMPOSED BY THE ASSESSING OFFICER. 4. AFTER GOING THROUGH THE RIVAL SUBMISSIONS AND MA TERIAL ON RECORD, WE FIND THAT ON SIMILAR SET OF FACTS, TH IS BENCH OF THE TRIBUNAL IN THE CASE OF MRS. SUNITA M. MALU IN ITA NO. 32 TO 38/PN/2010 FOR A.Y. 2000-01 TO 2006-07 VI DE ITS ORDER DATED 1 ST JULY 2010, HAS RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO D ECIDE THE ISSUE AS PER FACT AND CIRCUMSTANCES AFTER PROVIDING DUE OPPORTUNITY OF HEARING. PAGE 3 OF 4 ITA NO. 1123 TO 1128/PN/2009 DATSON LABORATORIES A.Y. 2000-01 TO 2005-06 5. FACTS BEING SIMILAR, IN THE PRESENT CASE AS WELL , WE RESTORE THE APPEAL TO THE FILE ASSESSING OFFICER W ITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND CIRCUM STANCES AFTER PROVIDING DUE OPPORTUNITY OF HEARING. THE AS SESSEE WILL BE AT LIBERTY TO ESTABLISH ITS BONAFIDE FOR NO N- ATTENDANCE ON EACH DATE WITH COGENT REASONS. SINCE WE ARE RESTORING THE MATTER TO THE FILE OF THE A.O ON BASI C ISSUE, SO WE ARE REFRAINED TO COMMENT ON THE MERITS OF THE CA SE. THE ASSESSING OFFICER HAS TO SEE IF THERE EXISTS A REAS ONABLE CAUSE NOT ONLY FOR NON-COMPLIANCE TO NOTICE BUT ALS O FOR INABILITY TO COMMUNICATE TO THE ASSESSING OFFICER A BOUT ITS INABILITY. PER CONTRA, THE ASSESSEE HAS TO DEMONST RATE THE EXISTENCE OF REASONABLE CAUSE WITH SUBSTANTIAL EVID ENCES. IT IS PERTINENT TO MENTION HERE THAT APATHY TO THE PROCEEDINGS BEFORE THE LOWER AUTHORITIES SHOULD NOT BE ENCOURAGED IN ANY MANNER. ITA NO. 1124 TO 1128/PN/2009 FOR A.Y. 2001-02 TO 2005-06 6. SIMILAR ISSUE AROSE IN THESE APPEALS ALSO. FACT S BEING ALMOST SIMILAR, SO FOLLOWING THE SAME REASONING, MA TTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER WITH SIMILAR DIRECTIONS MENTIONED IN THE PRECEDING PARAGRAPHS. PAGE 4 OF 4 ITA NO. 1123 TO 1128/PN/2009 DATSON LABORATORIES A.Y. 2000-01 TO 2005-06 7. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN ON 27 TH JANUARY 2011. SD/- SD/- (D. KARUNAKARA RAO) ACCOUNTANT MEMBER (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 27 TH JANUARY 2011 ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-I PUNE 4. THE CIT- I PUNE 5. THE D.R, A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE