Gulshanbanu Sabirbhai Shaikh, Ahmedabad V. ITO, Ward-3(2)(7), Ahmedabad

ITA 1377/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8591 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VARIS ISANI
• Keywords: Reasonable cause; Assessment record

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 1377/AHD/2018 ( ASSESSMENT YEAR : 2013-14) GULSHANBANU SABIRBHAI SHAIKH 135, SHIVSHAKTI ESTATE, OPP. KASHIRAM TEXTILE MILL, NAROL, AHMEDABAD - 382405 / VS. ITO WARD 3(2)(7), AHMEDABAD ./ ./ PAN/GIR NO. : CXFPS7519J ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VARIS ISANI, A.R. / RESPONDENT BY : SHRI VIDHYUT TRIVEDI, SR. D.R. DATE OF HEARING 16/01/2020 !'# / DATE OF PRONOUNCEMENT 20/01/2020 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-3, AHMEDABAD (CIT(A) IN SHORT), DATED 16 .03.2018 ITA NO. 1377/AHD/18 [GULSHANBANU S. SHAIKH VS. ITO] A.Y. 2013-14 - 2 - ARISING IN THE PENALTY ORDER DATED 13.10.2016 PASSE D BY THE ASSESSING OFFICER (AO) UNDER S. 271(1)(B) OF THE IN COME TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-14. 2. AS PER THE CAPTIONED APPEAL, THE ASSESSEE HAS CH ALLENGED IMPOSITION OF PENALTY OF RS.10,000/- UNDER S. 271(1 )(B) OF THE ACT ON ACCOUNT OF ALLEGED NONCOMPLIANCE OF NOTICES ISSU ED BY THE AO IN THE COURSE OF ASSESSMENT PROCEEDINGS. 3. IT IS NOTICED FROM THE ASSESSMENT RECORDS THAT ASSESSEE WAS A CHRONIC DEFAULTER BEFORE THE AO AND NEVER ATTENDED BEFORE THE AO DESPITE SEVERAL SIX NOTICES ISSUED FROM TIME-TO-TIM E. THE AO ACCORDINGLY PASSED SUMMARY ASSESSMENT UNDER S.144 O F THE ACT AND ALSO INVOKED THE PROVISIONS OF SECTION 271(1)(B) OF THE ACT FOR NONCOMPLIANCE OF STATUTORY NOTICES ISSUED UNDER S.1 42(1)/143(2) OF THE ACT. THE PENALTY WAS IMPOSED AT RS.10,000/- FO R ONE INSTANCE OF SUCH FAILURE. THE ASSESSEE COULD NOT FURNISH ANY S ATISFACTORY ANSWER FOR SUCH GROSS ACT OF NONCOMPLIANCE. NO REASONABLE CAUSE HAS BEEN SHOWN EITHER BEFORE THE AO OR BEFORE THE CIT(A) FOR SUCH CONTINUE DEFAULT AND MORE PARTICULARLY IN RESPONSE TO NOTICE ISSUED UNDER S.142(1) OF THE ACT DATED 26 TH JUNE, 2016 SERVED UPON THE ASSESSEE. THE AO, IN OUR VIEW, CANNOT BE FAULTED TO INVOKE TH E PROVISIONS OF SECTION 271(1)(B) OF THE ACT IN RESPECT OF SUCH REC ALCITRANT ASSESSEE. IN THE ABSENCE OF ANY CAUSE SHOWN BEFORE US WHICH P REVENTED THE ITA NO. 1377/AHD/18 [GULSHANBANU S. SHAIKH VS. ITO] A.Y. 2013-14 - 3 - ASSESSEE FROM COMPLY WITH THE STATUTORY NOTICES, WE DO NOT SEE ANY PERCEPTIBLE REASON TO INTERFERE WITH THE ORDER OF T HE CIT(A). 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KE DIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 20/01/2020 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 20/01/2020