SMT. DIMPLE AIERY, JAIPUR V. ITO, WARD-4(2), JAIPUR

ITA 1175/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8827 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 04-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 144; 273B; 142(1)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1175/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2015-16 SMT. DIMPLE AIERY 33, KENDRIYA VIHAR, SECTOR-06, VIDHADHAR NAGAR JAIPUR- 302039 CUKE VS. ITO, WARD-4(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ALRPA0131A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. SHRAWAN KUMAR GUPTA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/01/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 08/01/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, JAIPUR DATED 26.08.2019 WHEREIN THE ASSESSEE HAS CH ALLENGED THE SUSTENANCE OF LEVY OF PENALTY U/S 271(1)(B) OF THE ACT. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE ASSESSMENT WAS COMPLETED U/S 144 OF THE ACT. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, VARIOUS NOTICES AND IN PARTICULAR, THE NOTICE ISSUE D U/S 142(1) DATED 15.09.2017 ISSUED BY THE ASSESSING OFFICER REMAIN UNCOMPLIED W ITH WITHOUT ANY COGENT REASONS AND THE ASSESSING OFFICER HAS THEREFORE LEV IED THE PENALTY OF RS. 10,000/- U/S 271(1)(B) OF THE ACT. BEING AGGRIE VED, THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD CIT(A) WHO HAS S USTAINED THE LEVY OF PENALTY. ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 2 3. DURING THE COURSE OF HEARING, THE LD. AR SUBMIT TED THAT THE NOTICE WAS ISSUED AT THE ASSESSEES UDAIPUR ADDRESS AND AS THE ASSESSEE WAS NO MORE RESIDING IN UDAIPUR AND HAD SHIFTED TO JAIPUR, THE NOTICES WERE NOT RECEIVED AND THEREFORE, COULD NOT BE COMPLIED WITH AND THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE ASSESSING OFFICER. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAS BEEN IN DUE COMPLIANCE IN OTHER ASSESSMENT YEARS AND THIS IS THE ONLY YEAR WHERE TH E NOTICES COULD NOT BE RESPONDED/COMPLIED WITH AS THE ASSESSEE HAS SHIFTED BASE FROM UDAIPUR TO JAIPUR. IT WAS ACCORDINGLY SUBMITTED THAT THE PENAL TY SO LEVIED BY THE AO MAY KINDLY BE DIRECTED TO BE DELETED. 4. PER CONTRA, THE LD. DR RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES AND SUBMITTED THAT WHERE THE ORDERS PASSED BY THE ASSES SING OFFICER HAVE BEEN RECEIVED BY THE ASSESSEE, THERE IS NO BASIS WITH TH E ASSESSEE TO SUBSTANTIATE THAT SHE HAD NOT RECEIVED THE NOTICE U/S 142(1) OF THE ACT. SHE ACCORDINGLY REQUESTED FOR CONFIRMATION OF THE PENALTY LEVIED BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(A). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT IN THE FACTS OF THE PRESENT CASE, WHERE THE ASSESSEE HAS SHIFTED HER BASE FROM UDAIPUR TO JAIPUR AND THE NOTICE HAS BEEN SENT ON UDAIPUR ADDRESS, THE EXPLANATION OF THE ASSESSEE TH AT THE NOTICE HAS NOT BEEN RECEIVED AND HENCE, NOT COMPLIED CAN BE ACCEPTED PR OVIDED THE ASSESSEE HAS TAKEN REASONABLE STEPS IN INFORMING THE DEPARTMENT FOR CHANGE OF ADDRESS AND THERE IS MATERIAL ON RECORD IN SUPPORT OF SAME. WHE RE THE ASSESSING OFFICER HAS SENT NOTICES AT THE ADDRESS LAST COMMUNICATED BY TH E ASSESSEE AND THE ADDRESS AVAILABLE ON RECORD, NO FAULT LIES WITH THE DEPARTM ENT WHERE THE NOTICES HAVE BEEN DISPATCHED AT THE SAID GIVEN ADDRESSES AND THE RE IS NOTHING ON RECORD WHICH SHOWS THAT SUCH NOTICES HAVE BEEN RETURNED BA CK UNSERVED. IT IS AN ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 3 ADMITTED FACT THAT THE ASSESSEE WAS CARRYING ON TRA DING BUSINESS OF WINES IN UDAIPUR AND THEREFORE, SHE WAS HAVING AN ESTABLISHM ENT AND BASE IN UDAIPUR FROM WHERE THE OPERATIONS WERE BEING CARRIED ON. M ERELY RAISING A CONTENTION WITHOUT TAKING A REASONABLE STEP AND IN ABSENCE OF ANY MATERIAL ON RECORD, THE SAID CONTENTION DOESNT APPEAR TO BE REASONABLE AND THUS CANNOT BE ACCEPTED. FURTHER, FROM PERUSAL OF ASSESSMENT ORDER, WE FIND THAT THE ASSESSING OFFICER HAS BEEN MORE THAN DILIGENT IN SENDING NOTICES U/S 143(2)/142(1) DATED 19.09.2016, 15.09.2017, 9.11.2017 AND 23.11.2017 TH ROUGH REGISTERED POST AND EMAIL, AND THE ASSESSEE CHOOSE TO IGNORE AND RE MAIN NON-COMPLIANT THROUGHOUT THE PROCEEDINGS AND THE ASSESSING OFFICE R WAS CONSTRAINED TO PASS THE ASSESSMENT ORDER U/S 144 OF THE ACT. THEREFORE, GIVEN THE CONDUCT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THROUGHOUT THE ASSESSMENT PROCEEDINGS INSPITE OF BEST EFFORTS ON PART OF THE ASSESSING OFFICER IN REACHING OUT TO THE ASSESSEE AND THE LATTER BEING TOTALLY NO N-COMPLIANT, THERE IS NO REASONABLE CAUSE WHICH IS DEMONSTRATED BY THE ASSES SEE U/S 273B OF THE ACT AND THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT I T IS A FIT CASE FOR LEVY OF PENALTY FOR NON-COMPLIANCE U/S 271(1)(B) OF THE ACT AND THE PENALTY SO LEVIED IS HEREBY CONFIRMED. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2020. SD/- SD/- FOT; IKY 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:- 08/01/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 4 1. VIHYKFKHZ@ THE APPELLANT- SMT. DIMPLE AIERY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-4(2), 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. 1175/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 5 ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 6 ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 7 ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 8 ITA NO. 1175/JP/2019 SMT. DIMPLE AIERY, JAIPUR VS. ITO, JAIP UR 9