Bharat Rajkumar Agrawal, Pune V. DCIT Cen. Cir. 1(2), Pune

ITA 1129/PUN/2009

• Counselvise Citation: 112924514 RSA 2009
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-01-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 18-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3); 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO.1129, 1130 & 1132/PN/2009 (ASSTT. YEARS : 2000-01, 2001-02 & 2003-04) BHARAT RAJKUMAR AGARWAL ... APPELLANT 283, BUDHWAR PETH, PUNE PAN : ACRPA6248F V. D CIT, CENTRAL CIRCLE 1(2), PUNE RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY : MS. NEERA MALHOTRA DATE OF HEARING :23/01/12 DATE OF PRONOUNCEMENT : -2-12 ORDER PER I.C. SUDHIR, JM IN THESE APPEALS, THE ASSESSEE HAS QUESTIONED COMM ON FIRST APPELLATE ORDER WHEREBY THE LD CIT(A) HAS UPHELD TH E PENALTY U/S. 271(1)(B) OF THE ACT LEVIED BY THE A.O. 2. AT THE OUTSET OF HEARING, THE LD. A.R. POINTED O UT THAT UNDER SIMILAR FACTS IN THE CASE OF MRS. SHAKUNTALA HIRALAL MALU V S. DCIT, ITA NO. 1116 TO 1122/PN/2009 (A.YS. 2000-01 TO 2006-07), ORDER D ATED 29 TH APRIL 2011, THE TRIBUNAL HAS DELETED THE PENALTY LEVIED U /S. 271(1)(B). HE FURTHER POINTED OUT THAT IN THE CASE OF ASSESSEE AL SO, THE TRIBUNAL, IN ITA NO. 1131, 1133 TO 1135/PN/2009 (A.YS. 2002-03, 200 4-05 TO 2006-07) VIDE ORDER DATED 19 TH FEBRUARY 2011 HAD SET ASIDE THE PENALTY ORDER TO THE FILE OF THE A.O FOR FRESH CONSIDERATION OF THE ISSUE IN VIEW OF THE DECISION OF THE TRIBUNAL IN THE CASE OF M/S. RAJEND RA TRADING COMPANY, ITA NO. 25 TO 31/PN/2011, ORDER DATED 30 TH JUNE 2010. ITA . NOS.1129, 1130 & 1132//PN/2009 BHARAT R. AGARWAL A.Y. 2000-01,2001-02 ETC. PAGE OF 3 2 3. IN COMPLIANCE, THE A.O HAS DROPPED THE PENALTY P ROCEEDINGS, COPIES THEREOF HAVE BEEN PLACED AT PAGE NOS. 5 TO 8 OF TH E PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. 4. THE LD. D.R. ON THE OTHER HAND TRIED TO JUSTIFY THE ORDERS OF THE AUTHORITIES BELOW. 5. THE RELEVANT FACTS ARE THAT THE ASSESSEE HAS BEE N PENALIZED U/S. 271(1)(B) FOR NON-COMPLIANCE OF THE NOTICES ISSUED BY THE A.O U/SS. 142(1) AND 143(3) FOR HEARING ON 19.10.2007, 2.11 .2007 AND 20.11.2007. THE A.O HAS LEVIED PENALTY ON THE BASI S THAT THE ASSESSEE FAILED TO ATTEND BEFORE HIM ON THE DATES FIXED AN D DID NOT COMPLY WITH THE REQUIREMENTS NOR MADE ANY REQUEST FOR ADJOURNME NT. THE LD CIT(A) HAS UPHELD THE PENALTY. WE, HOWEVER, FOLLOWING OU R EARLIER ORDER DATED 9 TH FEBRUARY 2011 IN THE CASE OF ASSESSEE ITSELF, SET ASIDE THE MATTER TO THE FILE OF THE A.O TO DECIDE THE ISSUE AFRESH IN V IEW OF OUR EARLIER DIRECTIONS IN THE CASE OF ASSESSEE ITSELF FOR THE A.YS. 2002-03, 2004-05 TO 2006-07 (SUPRA) RELIED UPON BY THE LD. A.R.. IT IS NEEDLESS TO MENTION OVER HERE THAT WHILE DECIDING THE ISSUE AF RESH AS DIRECTED BY THE TRIBUNAL, IN THE ORDER DATED 9 TH FEBRUARY 2011, THE A.O. WILL ALSO AFFORD THE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. THE GROUND IS THUS ALLOWED FOR STATISTICAL PURPO SES. 7. IN RESULT, APPEALS ARE ALLOWED FOR STATISTICAL P URPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH FEBRUARY 2012. SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE, DATED THE 29TH FEBRUARY, 2012 ITA . NOS.1129, 1130 & 1132//PN/2009 BHARAT R. AGARWAL A.Y. 2000-01,2001-02 ETC. PAGE OF 3 3 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CENTRAL, PUNE . THE CIT(A)- I,PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE