VISHNUKUMAR SHRIRANG MANE, Pune V. ITO WARD 5(4), Pune

ITA 173/PUN/2011

• Counselvise Citation: 17324514 RSA 2011
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-10-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 09-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S KOTHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S.PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 173/PN/2011 (ASSESSMENT YEAR 2000-01) VISHNUKUMAR SHRIRANG MANE, PROPRIETOR OF M/S. PRAVIN SALES CORPN., MARKET YARD, INDAPUR, DIST : PUNE 413106. .. APPELLANT PAN NO.ABNPM6397D VS. ITO, WARD-5(4), PUNE .. RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY : SHRI D.S. KOTHARI DATE OF HEARING : 08-10-2013 DATE OF PRONOUNCEMENT : 10-10-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 25-02-2010 OF THE CIT(A)-III, PUNE RELATING TO ASSE SSMENT YEAR 2000-01. 2. LEVY OF PENALTY OF RS.6,45,810/- U/S.271(1)(C) O F THE I.T. ACT BY THE ASSESSING OFFICER AND UPHELD BY THE CIT(A) IS THE O NLY ISSUE RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL. 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND IS ENGAGED IN THE BUSINESS OF TRADING AND COMMISSION A GENT OF AGRICULTURAL PRODUCT. HE FILED HIS RETURN OF INCOME ON 25-10-20 10 DECLARING TOTAL INCOME OF RS.5,80,505/-. THE ASSESSING OFFICER COM PLETED THE ASSESSMENT U/S.143(3) ON A TOTAL INCOME OF RS.28,03,860/-. TH EREAFTER, THE ASSESSING OFFICER INITIATED PENALTY PROCEEDINGS U/S.271(1)(C) OF THE INCOME TAX ACT. REJECTING THE VARIOUS EXPLANATIONS GIVEN BY THE ASS ESSEE THE ASSESSING 2 OFFICER LEVIED PENALTY OF RS.6,45,810/- WHICH WAS C ONFIRMED BY THE CIT(A) IN THE EXPARTE ORDER PASSED ON 25-03-2010. AGGRIEV ED WITH SUCH ORDER OF THE CIT(A) THE ASSESSEE IS IN APPEAL BEFORE US. 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES, PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. IT WAS BROUG HT TO OUR NOTICE THAT IN THE QUANTUM PROCEEDINGS, THE TRIBUNAL HAS RESTORED THE ISSUE OF VALIDITY OF THE ASSESSMENT TO THE FILE OF LD.CIT(A) SINCE ACCORDING TO THE ASSESSEE THERE WAS NO PROPER SERVICE OF NOTICE U/S.143(2) OF THE I .T. ACT. FURTHER, THE LD.CIT(A) HAS DECIDED THE IMPUGNED APPEAL EXPARTE S INCE THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS BEFORE HIM DESPITE SERVI CE OF PROPER NOTICE. THE LD. COUNSEL FOR THE ASSESSEE EXPLAINED THE REAS ONS FOR NON-ATTENDANCE ON THE PART OF THE ASSESSEE STATING THAT THE THEN A UTHORISED REPRESENTATIVE OF THE ASSESSEE WAS OUT OF INDIA FOR A CONSIDERABLE TIME AND THEREAFTER DUE TO SHIFTING OF HIS OFFICE THE AUTHORISED REPRESENTA TIVE COULD NOT ATTEND THE PROCEEDINGS BEFORE THE CIT(A). CONSIDERING THE TOT ALITY OF THE FACTS OF THE CASE AND CONSIDERING THE FACT THAT THE LD.CIT(A) HA D PASSED AN EXPARTE ORDER AND FURTHER CONSIDERING THE FACT THAT THE ISS UE OF VALIDITY OF THE ASSESSMENT HAS BEEN RESTORED TO THE FILE OF THE LD. CIT(A), THEREFORE, WE IN THE INTEREST OF JUSTICE, DEEM IT PROPER TO RESTORE THE ISSUE TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO DECIDE THE ISSUE AFRE SH AFTER GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE. HE SHALL DECIDE THE I SSUE AS PER FACT AND LAW. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS THE 10 TH DAY OF OCTOBER, 2013. SD/- SD/- (R.S. PADVEKAR) (R.K. PAND A) JUDICIAL MEMBER ACCOU NTANT MEMBER PUNE DATED: 10 TH OCTOBER 2013 SATISH COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-III, PUNE 4 CIT-III, PUNE 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE