Suresh Kumar Kabra, JODHPUR V. ITO, JODHPUR

ITA 168/JODH/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1947 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 27-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH , JODHPUR BEFORE: SMT. DIVA SINGH, JM & SHRI BHAGCHAND, AM ITA NO. 168/JODH/2016 ASSESSMENT YEAR : 2008-09 SURESH KUMAR KABRA, PROP.- ALLIANCE SECURITIES, BACHRAJ JI KA BAGH,9 TH PAL ROAD, JODHPUR. VS. I.T.O., WARD 3(2), JODHPUR. PAN NO.: ACAPK 9657 P APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI S.K. MEENA (JCIT) DATE OF HEARING : 04/05/2017 DATE OF PRONOUNCEMENT : 05/05/2017 ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 02/03/2016 PASSED BY THE LD CIT(A)-2, JODHPUR FOR T HE A.Y. 2008-09, WHEREIN THE ASSESSEE HAS RAISED ONLY ONE EFFECTIVE GROUND O F APPEAL, WHICH IS AS UNDER: 1. THAT ON THE FACTS, IN THE CIRCUMSTANCES OF THE C ASE AND IN VIEW OF EVIDENCE ON RECORD THE LD. CIT(A)-II, JO DHPUR HAVE WRONGLY AND ERRONEOUSLY CONFIRMED THE PENALTY U/S 271(1)(C) OF RS. 18,48,357/- LEVIED BY THE LD. A.O. WHEREAS THE ASSESSEE HAVE FILED MISCELLANEOUS APPLICATION U/S 254(2) ON 16/4/2012 WHICH IS STILL PENDING BEFORE HON'BLE BENCH. 2. NONE ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED. THERE IS NO WRITTEN SUBMI SSIONS ON THE RECORD. IN ITA 168/JODH/2016_ SURESH KUMAR KABRA VS ITO 2 THESE CIRCUMSTANCES, WE HEARD LD. D.R. AFTER HEARIN G THE LD. DR, THE APPEAL IS BEING DECIDED. 3. THE ISSUE INVOLVED IN THIS APPEAL IS AGAINST CON FIRMING THE PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT TH E ACT) OF RS. 18,48,357/-. THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSE SSEE BY OBSERVING AS UNDER:- 3.3. I HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISS IONS OF THE APPELLANT AND I FIND THAT IN THE WRITTEN SUBMISSIONS, THE AR S MERE EMPHASIS WAS ON THE FACT THAT THE ADDITIONS/DISALLOWANCES MADE I N THE ASSESSMENT ORDER ARE UNJUST AND AGAINST THE LAW. WHEREAS THE M ATTER OF THE FACT IS THAT CIT(A), BIKANER VIDE ORDER DATED 11-01-2012 HA D ALREADY DISMISSED THE APPEAL OF THE APPELLANT CONFIRMING THEREBY THES E ADDITIONS/DISALLOWANCES. HENCE, THE QUESTION TO DIS CUSS OR DEAL THE MERITS OF THE CASE DOES NOT ARISE. MOREOVER, THE HO NBLE ITAT VIDE THEIR ORDER DATED 08-10-2012 DISMISSED THE QUANTUM APPEAL AFTER OBSERVING THAT THE ASSESSEE WAS NOT INTERESTED TO PURSUE THE MATTER. IT IS NOT OUT OF PLACE TO MENTION HERE THAT THE ASSESSEE IS A HAB ITUAL DEFAULTER IN SO FAR AS COMPLIANCE TO THE STATUTORY NOTICES IS CONCE RNED. BEFORE ME ALSO, THE APPELLANT FAILED TO FURNISH ANY EXPLANATION TO PROVE THAT THERE WAS NO WILLFUL AND CONSCIOUS ACT ON HIS PART TO EVADE T AX BY FURNISHING INACCURATE PARTICULARS OF INCOME. UNDER THESE FACTS AND CIRCUMSTANCES, IT IS HELD THAT THE AO WAS JUSTIFIED IN IMPOSING TH E PENALTY U/S. 271 (1)(C) AMOUNTING TO RS. 18,48,357/-, WHICH IS HEREBY CONFI RMED. THE GROUNDS OF APPEAL ARE DISMISSED. 4. THERE IS NO CONTRARY MATERIAL OR FACT ON RECORD TO WHATEVER REPORTED BY ITA 168/JODH/2016_ SURESH KUMAR KABRA VS ITO 3 THE LD. CIT(A) IN HIS ORDER. THEREFORE IN ABSENCE O F ANY MATERIAL AGAINST THE FINDING OF THE LD. CIT(A),WE HAVE NO ALTERNATE BUT TO CONCUR WITH THE FINDING OF THE LD. CIT(A), THEREFORE, WE UPHOLD THE ORDER OF T HE LD. CIT(A) ON THIS ISSUE. ACCORDINGLY, THIS GROUND OF ASSESSEES APPEAL IS DI SMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/05/2017. SD/- SD/- (DIVA SINGH) (BHAGCHAND) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 05 TH MAY, 2017. *RANJAN COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI SURESH KUMAR KABRA, JODHPUR. 2. THE RESPONDENT- THE I.T.O., WARD 3(2), JODHPUR. 3. CIT 4. THE CIT(A) 5. DR, ITAT, JODHPUR 6. GUARD FILE (ITA NO. 168/JODH/2016) BY ORDER, ASST. REGISTRAR