Mukesh, Gurgaon V. ITO WARD - 2(5), Gurgaon

ITA 1745/DEL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0603 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 20-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1743, 1744 & 1745/Del/2020 Assessment Year: 2011-12 Mukesh H. No.90, Village Kherki Daula, Gurgaon-122001 PAN No.BCRPM5422Q Vs ITO Ward- 2 (5) Gurgaon (APPELLAN (RESPONDENT) Appellant None Respondent Sh. Amit Shukla, Sr. DR Date of hearing: 04/08/2022 Date of Pronouncement: 04/08/2022 ORDER PER N.K. BILLAIYA, AM: ITA No.1743/Del/2020 is the appeal by the assessee is preferred against the order of the CIT(A)-2, Gurgaon dated 31.01.2020 pertai ning to A.Y.2011-12 wherein the CIT(A) has confirmed the levy of penalty u/s. 271F of the Act amounting to Rs.5000/- by an exparte order. 2. ITA No.1744/Del/2020 is the appeal by the assessee preferred against the order of the CIT(A)-2, Gurgaon dated 2 06.03.2020 pertaining to A.Y. 2011-12 wherein the CIT(A) confirmed the levy of penalty u/s. 271 (1) (c) of the Act amounting to Rs.812547/-. 3. ITA No.1745/Del/2020 is the appeal by the assessee preferred against the order of the CIT(A)-2, Gurgaon dated 31.01.2020 pertaining to A.Y.2011-12 wherein the CIT(A) confirmed the levy of penalty u/s. 271 (1) (b) of the Act amounting to Rs.10,000/- by an exparte order. 4. None appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte. 5. We have carefully perused the orders of the authorities below. We find that in none of the appeal mentioned here-in- above the assessee or her authorized representative appeared before the AO and also none appeared before the first appellate authority. Even before us no one cared to appear inspite of notice. 6. A perusal of the orders show that for each fault reasonable opportunity was given to the assessee to defend herself but the assessee failed to make any submission and, therefore, the respective penalties were levied by the AO and confirmed by the CIT(A). 3 7. We do not find any error or infirmity in the order of the CIT(A). All the captioned appeals are accordingly dismissed. 8. Decision announced in the open court on 04.08.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .08.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI