Tilak Raj Ajmani, V. ACIT,

ITA 225/RAN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0399 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 16-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROUSHAN SR S C
• Assessee Lawyers: V K JALAN
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NOS. 224 TO 229/RAN/2014 (ASST. YEARS : 2000-01 TO 2004-05 & 2006-07) TILAK RAJ AJMANI, DALPATTI, CHURCH ROAD, RANCHI. VS. ACIT, CENTRAL CIRCLE-3, RANCHI. PAN NO. ABMPA 3667 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI V.K. JALAN FCA. DEPARTMENT BY : SHRI DEEPAK ROUSHAN SR.SC DATE OF HEARING : 30/10/2015. DATE OF PRONOUNCEMENT : 30/10/2015. O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE CONSOLIDATED ORDER OF COMMISSIONER OF INCOME TAX (A PPEALS), RANCHI, DATED 30/01/2013. 2. THE COMMON GROUND OF APPEAL TAKEN IN ALL THESE AP PEALS IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN C ONFIRMING THE LEVY OF PENALTY OF RS. 25,000/- IN EACH OF THE YEAR UNDE R SECTION 271A FOR NON-MAINTENANCE OF ACCOUNTS. 3 . WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE O RDERS OF THE LOWER AUTHORITIES AND THE MATERIALS AVAILABLE ON RE CORD. 4. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESSIN G OFFICER BY ISSUING THE NOTICES UNDER SECTION 142(1) OF THE ACT REQUIRED THE 2 ITA NOS. 224-229/RAN/2014 ASSESSEE TO SUBMIT BOOKS OF ACCOUNTS AND VARIOUS DE TAILS, BUT THE ASSESSEE DID NOT COMPLY WITH THEM. IN THESE FACTS AND CIRCUMSTANCES, THE ASSESSING OFFICER INITIATED PENALTY PROCEEDINGS UNDER SECTION 271A OF THE ACT FOR NON-COMPLIANCE OF THE NOTICES. THER EAFTER, ASSESSING OFFICER LEVIED PENALTY @ RS. 25,000/- IN EACH OF TH E YEAR FOR NON- MAINTENANCE OF BOOKS OF ACCOUNTS UNDER SECTION 44AA OF THE ACT. 5. THE ASSESSEE BEING AGGRIEVED BY THE ORDER OF THE A SSESSING OFFICER, FILED APPEAL BEFORE THE COMMISSIONER OF IN COME TAX (APPEALS) AND SUBMITTED THAT THE ASSESSING OFFICER DID NOT GI VE ANY REASONS TO THE ASSESSEE FOR ISSUING NOTICES UNDER SECTION 142(1) E TC. IT WAS ARGUED THAT THE ASSESSEE MAINTAINED REGULAR BOOKS OF ACCOU NTS, WHICH WERE SEIZED BY THE DEPARTMENT DURING THE COURSE OF SURVE Y. 6 . THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER CO NSIDERING THE SUBMISSIONS OF THE ASSESSEE OBSERVED THAT DURING TH E COURSE OF APPELLATE PROCEEDINGS ALSO ASSESSEE COULD NOT SUBMI T ANY SATISFACTORY EXPLANATION FOR THE NON-COMPLIANCE OF THE NOTICES. AFTER CONSIDERING ALL THE FACTS AND CIRCUMSTANCES, IN HIS VIEW THAT THE A SSESSEE HAS FAILED TO CONTROVERT THE FINDING OF THE ASSESSING OFFICER AND AS SUCH THE ASSESSING OFFICER WAS JUSTIFIED TO LEVY THE PENALTY AND ACCORDINGLY, THE PENALTY LEVIED BY THE ASSESSING OFFICER IN ALL THE YEARS UNDER CONSIDERATION WAS CONFIRMED. 7 . BEFORE US, THE AUTHORIZED REPRESENTATIVE OF THE A SSESSEE REITERATED THE SUBMISSIONS MADE BEFORE THE LOWER AU THORITIES. 8 . DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, S UPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 9. WE FIND THAT IN THE INSTANT CASE, THE UNDISPUTED FA CTS ARE THAT PENALTY UNDER SECTION 271A OF RS. 25,000/- IN EACH YEAR UNDER 3 ITA NOS. 224-229/RAN/2014 CONSIDERATION CAME TO BE LEVIED BY THE ASSESSING OF FICER FOR NON- MAINTENANCE OF BOOKS OF ACCOUNTS UNDER SECTION 44AA OF THE ACT. IN APPEAL, COMMISSIONER OF INCOME TAX (APPEALS) CONFIR MED THE ACTION OF THE ASSESSING OFFICER AS THE ASSESSEE FAILED TO FIL E ANY EVIDENCE TO CONTROVERT THE FINDINGS OF THE ASSESSING OFFICER. BEFORE US ALSO, THE ASSESSEE COULD NOT PRODUCE ANY EVIDENCE TO SHOW THA T IT HAS MAINTAINED THE MANDATORILY PROVIDED BOOKS OF ACCOUNTS UNDER SE CTION 44AA OF THE ACT. IN ABSENCE OF ANY SUCH MATERIAL BEING BROUGHT ON RECORD, WE DO NOT FIND ANY GOOD AND JUSTIFIABLE REASON TO INTERFE RE WITH THE FINDINGS AND ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S) WHICH IS HEREBY CONFIRMED AND THE GROUND OF APPEAL OF THE ASSESSEE IS DISMISSED. 10 . IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON FRIDAY, THE 30 TH DAY OF OCTOBER, 2015 AT RANCHI. SD/- SD/- (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH OCTOBER, 2015. VR/- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., RANCHI 4 ITA NOS. 224-229/RAN/2014 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 30/10/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 30/10/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 30/10/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 30/10/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 30/10/2015 SR.PS 6. DATE OF PRONOUNCEMENT 30/10/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 30/10/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER