Nidan, Berhampur V. ACIT, Central Circle-1, Bhubaneswar

ITA 189/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7234 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K.PRADHAN
• Section: 153A; 201

Judgement Text

1 ITA NOS.183 TO 189/CTK/2018 ASSESSMENT YEARS : 2009 - 2010 TO 2015 - 2016 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO S . 183 TO 189 /CTK/2018 ASSESSMENT YEAR S : 2009 - 2010 TO 2015 - 2016 M/S. NIDAN , INFRONT OF DIG OFFICER, SALES TAX ROAD, BERHAMPU R. VS. ACIT, CENTRAL CIRCLE - 1, BHUBANESWAR. PAN/GIR NO. AAEFN 3022 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI C.PARIDA, AR REVENUE BY : SHR I D.K.PRADHAN, DR DATE OF HEARING : 31 / 0 7 / 201 8 DATE OF PRONOUNCEMENT : 31 / 0 7 / 201 8 O R D E R PER N.S.SAINI, AM TH ESE ARE APPEALS FILED BY THE ASSESSEE AGAINST A COMMON ORDER OF THE CIT(A) - 2 BHUBANESWAR DATED 7.5 .2018 FOR THE ASSESSMENT YEAR S 2009 - 2010 TO 2015 - 2016, RESPECTIVELY. 2 . T HE SOLE ISSUE INVOLVED IN ALL THESE APPEALS IS THAT THE CI T (A) ERRED IN CONFIRMING LEVY OF PENALTY OF RS.10,000/ - EACH UNDER SECTION 271 (1)(B) OF THE ACT FOR THE ASSESSMENT YEARS 2009 - 2010, 2010 - 11, 2011 - 12, 2012 - 13, 2013 - 14, 2014 - 15 & 2015 - 1 6 . 3 . THE BRIEF FACTS OF THE CASE ARE THAT DURING THE COURSE OF ASSESSMENT PROCEEDINGS U/S.143(3) R.W.S 153A OF THE ACT, NOTICES U/S.142(1) DATED 3.11.2016, 9.12.2016 AND 3.11.2016 ALONGWITH QUESTIONNAIRE WAS ISSUED 2 ITA NOS.183 TO 189/CTK/2018 ASSESSMENT YEARS : 2009 - 2010 TO 2015 - 2016 TO THE ASSESSEE REQUESTING TO PRODUCE ALL RELEVANT DATA /INFORMATION/BOOKS OF ACCOUNT, DOCUMENTS, ETC ON 15.11.2016. IN RESPONSE TO THE SAID NOTICES, SINCE THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE, THE ASSESSMENT WAS COMPLETED EXPARTE. THEREAFTER, PENALTY PROCEEDINGS U/S.271(1)(B) OF THE ACT WAS INITIATED TO SHOW CAUSE AS TO WHY PENALTY SHOULD NOT BE IMPOSED IN ITS CASE FOR FAILURE TO COMPLY WITH THE NOTICES ISSUED U/S.142(1) OF THE ACT. IN RESPONSE, THE ASSESSEE REQUESTED TO KEEP THE PENALTY PROCEEDINGS IN ABEYANCE ON THE GROUND THAT THE ASSESSE E HAS TO FILE APPEAL BEFORE THE CIT(A) AGAINST THE ASSESSMENT O RDER. THE ASSESSING OFFICER, AFTER ISSUING ANOTHER NOTICE ON 26.5.2017 FIXING THE DATE OF HEARING ON 13.6.2017 TO REPLY TO THE EARLIER SHOW CAUSE NOTICE TO WHICH NO COMPLIANCE WAS MADE BY THE ASSESSEE, LEVIED PENALTY OF RS.10,000/ - U/S.271(1)(B) OF THE ACT FOR EACH OF THE ASSESSMENT YEARS UNDER APPEAL. 4 . BEFORE THE CIT(A), IT WAS THE SUBMISSION OF THE ASSESSEE THAT THE PENALTY ORDER HAS BEEN PASSED WITHOUT GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THE CIT(A) OBSERVED THAT THE ASSESSEE HAS NOT FILED ANY EXPLANATION AS TO WHY THE ASSESSING OFFICER SHOULD NOT HAVE LEVIED PENALTY U/S.271(1)(B) OF THE I.T.ACT, 1961. HE, THEREFORE, CONFIRMED THE LEVY OF PENALTY BY THE ASSESSING OFFICER. 5. BEFO RE US, LD A.R. OF THE ASSESSEE SUBMITTED THAT NO PROPER OPPORTUNITY OF HEARING WAS ALLOWED TO THE ASSESSEE BEFORE IMPOSING THE IMPUGNED PENALTY BY THE ASSESSING OFFICER.