Dr.D B D Sathiakumar, CHENNAI V. ACIT Non Corporate Circle 6, CHENNAI

ITA 2065/CHNY/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6971 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 23-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 44AB

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ यायपीठ, चे ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ी महावीर सह, उपा य एवं डॉ एम एल मीना, लेखा सद य के सम BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2065/CHNY/2017 िनधा रण वष /Assessment Year: 2011 - 2012 Dr. D.B.D. Sathiakumar, No.349/353, T.H. Road, Tiruvottiyur, Chennai – 600 019. PAN : AANPS 0249N Vs. The Assistant Commissioner of Income Tax, Non-Corporate Circle – 6, Chennai – 600 006. (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/Appellant by : None यथ क ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई क तारीख/Date of Hearing : 10.03.2022 घोषणा क तारीख/Date of Pronouncement : 14.03.2022 आदेश आदेशआदेश आदेश / // /O R D E R PER BENCH: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-5, Chennai in ITA No.2/CIT(A)-5/16-17; dated 02.06.2017 for the assessment year 2011-2012. 2. None appeared before us representing the Assessee while Shri AR.V. Sreenivasan, Additional CIT represented on behalf of the Department. 2 I.T.A. No.2065/Chny/2017 3. The brief facts of the case are that the Assessee is an individual who is in the business of running a hospital and a canteen for the patients. The Assessee filed his return of income electronically on 27.03.2012 admitting a total income of Rs.1,97,98,565/-. The same was processed u/s.143(1) of the Income Tax Act, 1961 on 14.02.2013 determining a total income of Rs.1,97,98,565/-. Subsequent to the processing of the return of income u/s.143(1) of the Act, the Assessing Officer had noticed that the total turnover of the Assessee was actually Rs.5,97,51,065/- and that the date of the audit report u/s.44AB of the Act was 30.09.2011 but the Assessee had filed its return of income only on 27.03.2012. As the Assessee has violated the provisions of Section 44AB r.w.s.139(1) of the Act, the Assessing Officer levied penalty u/s.271B of the Act of Rs.1,50,000/-. On appeal, the learned CIT(A) had confirmed the penalty levied by the Assessing Officer u/s.271B of the Act. 3 I.T.A. No.2065/Chny/2017 4. Aggrieved, Assessee preferred appeal before the Tribunal. On appeal before us, the learned Counsel for the Assessee filed a letter dated 03.08.2021 along with a counterfoil towards remittance of the said amount of Rs.1,50,000/- as proof of payment for the penalty levied by the Assessing Officer u/s.271B of the Act and prayed to drop the appeal proceedings, as the amount of Rs.1,50,000/- was already remitted. 5. The learned Departmental Representative, Shri AR.V. Sreenivasan, Additional CIT had no objection towards the request of the Assessee. 6. It is noted that the Assessee had paid the penalty of Rs.1,50,000/- levied by the Assessing Officer u/s.271B of the Act, vide Challan No.01578 dated 25.12.2019 and filed the Tax Payer Counterfoil vide letter dated 03.08.2021. The Assessee had requested to drop the appeal proceedings in his case, as the penalty amount was already remitted. The learned 4 I.T.A. No.2065/Chny/2017 Departmental Representative has no serious objection to the request of the Assessee, and hence we hereby dismiss the appeal, as not maintainable. 7. In the result, the appeal filed by the Assessee is dismissed. Order pronounced in the open court on 14 th March, 2022 at Chennai. Sd/- Sd/- (महावीर सह ) (MAHAVIR SINGH) उपा य /VICE PRESIDENT (डॉ एम एल मीना) (Dr. M.L. MEENA) लेखा सद य /ACCOUNTANT MEMBER चे ई/Chennai, "दनांक/Dated, the 14 th March, 2022 IA, Sr. PS आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड" फाईल/GF.