Fem Carting Pvt. Ltd., Surat V. The Income Tax Officer, Ward 1(2), Surat

ITA 2159/AHD/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 1195 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 22-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ./ ././ ./ ITA NO. 2159/AHD/2013 / // / ASSESSMENT YEAR : 2005-06 FEM CARTING PVT. LTD., 103, KRISHNA RESIDENCY, OPP. KATHOR BUS STAND, KAMREJ, SURAT-394180 PAN : AAACF 6757 A VS THE ITO, WARD 1 (2), SURAT / // / (APPELLANT) / // / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ADITYA SHUKLA, SR DR / // / DATE OF HEARING : 12/07/2016 / // / DATE OF PRONOUNCEMENT: 12/07/2016 / // / O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-I, SUR AT DATED 20.06.2013 FOR ASSESSMENT YEAR 2005-06. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE TO THE EF FECT THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS:- I) IN CONDONING THE DELAY OF ABOUT 4 YEARS IN FILING THE APPEAL BEFORE THE LD. CIT(A); II) IN CONFIRMING PENALTY U/S 271(1)(B) OF RS.10,000/-. 3. THIS IS A VERY SMALL APPEAL. DESPITE NOTICE, N O ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. HOWE VER, ON CONSIDERING THE MATERIAL AVAILABLE ON RECORD AND THE SUBMISSIONS OF THE SR. DR, IT WAS CONSIDERED APPROPRIATE TO PROCEED WITH THE PRESENT APPEAL EX- PARTE QUA THE ASSESSEE-APPELLANT ON MERITS. 4. THE LD. CIT(A) FOUND THAT THE ASSESSEE HAS NOT GIVEN ANY REASONABLE CAUSE TO CONDONE THE INORDINATE DELAY OF 4 YEARS IN FILING THE APPEAL SMC-ITA NO. 2159/AHD/2013 FEM CARTING PVT LTD VS. ITO AY : 2005-06 2 BEFORE HIM AND THE APPEAL WAS ACCORDINGLY DISMISSED BY CONFIRMING THE PENALTY OF RS.10,000/- U/S 271(1)(B) OF THE ACT. 5. AFTER HEARING THE LD. DR AND PERUSING THE MATERI AL AVAILABLE ON RECORD, I SEE NO INFIRMITY IN THE ORDER OF THE LD. CIT(A) IN CONFIRMING THE PENALTY U/S 271(1)(B) FOR NON-COMPLIANCE OF STATUT ORY NOTICES ISSUED ON 30.11.2007. NO REASONABLE CAUSE WAS EXPLAINED BEFO RE THE LD. AO ALSO. IN VIEW OF THESE FACTS, I FIND NO INFIRMITY IN THE ORD ER OF THE LD. CIT(A) IN NOT CONDONING THE DELAY AND CONFIRMING THE PENALTY. TH EREFORE, THE PENALTY IS UPHELD AND THE ASSESSEES APPEAL IS DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2016 AT AHMEDABAD. SD/- R.P. TOLANI (JUDICIAL MEMBER) AHMEDABAD; DATED 12/07/2016 *BIJU T. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, TRUE COPY / // / ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD