CHAMPSI AVCHAR GALA, MUMBAI V. ITO 20(1)(2), MUMBAI

ITA 23/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8304 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI , . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO.23/MUM/2016 ASSESSMENT YEAR: 2011-12 CHAMPSI AVCHAR GALA, A/141, BUILDING NO.20, MANSHI NAGAR, J.P. ROAD, ANDHERI-WEST, MUMBAI-400053 / VS. INCOME TAX OFFICER-20(1)(2), MUMBAI ( ! /ASSESSEE) ( ' / REVENUE) P.A. NO.AAIPG6263B ! / ASSESSEE BY NONE ' / REVENUE BY SHRI RAJAT MITTAL -DR # '$ % ! & / DATE OF HEARING : 29/11/2017 % ! & / DATE OF PRONOUNCEMENT 29/11/2017 ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 26/10/2015 OF THE LD. FIRST APPELLATE AUTHORITY, MU MBAI, CONFIRMING THE LEVY OF PENALTY IMPOSED U/S 271(1)(B ) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT). 2. DURING HEARING, NONE WAS PRESENT FOR THE ASSESSEE IN SPITE OF ISSUANCE OF REGISTERED AD NOTI CE ON 18/10/2017 FOR TODAY. THE ASSESSEE NEITHER PRESENTE D HIMSELF NOR MOVED ADJOURNMENT PETITION. IT SEEMS TH AT THE ASSESSEE HAS NOTHING TO SAY. ON THE OTHER HAND, THE LD. DR, SHRI RAJAT MITTAL, DEFENDED THE IMPOSITION OF PENAL TY BY CONTENDING THAT EVEN BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL), THE ASSESSEE DID NOT APPEAR FOR WHICH OUR ATTENTION WAS INVITED TO PARA-2 OF THE IMPUGNED ORD ER. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE F ACTS, IN BRIEF, ARE THAT THE LD. ASSESSING OFFICER ISSUED NO TICES TO THE ASSESSEE ON 06/08/2012 AND 01/08/2013. AS PER THE ASSESSEE, SUCH NOTICES WERE NOT HANDED OVER IN TIME , THEREFORE, COULD NOT APPEAR BEFORE THE ASSESSING OF FICER. IT ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 3 IS FURTHER NOTED THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICES AS MENTIONED IN PARA-2 OF THE IMPUGNED ORDE R. EVEN ON 06/09/2013, THE ASSESSEE FILED INCOMPLETE DETAIL S AND THE ASSESSING OFFICER PROCEEDED TO LEVY PENALTY VID E ORDER DATED 10/09/2013 FOR NON-COMPLIANCE OF NOTICES. IT IS ALSO NOTED THAT EVEN ON 19/10/2015, NOBODY APPEARED BEFO RE THE LD. COMMISSIONER OF INCOME TAX (APPEAL) AND NO EVIDENCE WAS FILED BEFORE THE ASSESSING OFFICER/CIT (A). AS MENTIONED EARLIER, IN SPITE OF ISSUANCE OF REGISTER ED AD NOTICE BY THE REGISTRY OF THE TRIBUNAL, THERE WAS N O RESPONSE FROM THE ASSESSEE ON 15/06/2017 AND 29/11/2017. THU S, IN THE ABSENCE OF ANY PLAUSIBLE EXPLANATION AND NON - APPEARANCE OF THE ASSESSEE, WE AFFIRM THE STAND OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL). FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 29/11/2017. SD/- (G. MANJUNATHA) SD/- (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER # $ MUMBAI; + DATED : 29/11/2017 F{X~{T? P.S/. .. , ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 4 %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. ,-./ / THE APPELLANT 2. 01./ / THE RESPONDENT. 3. 2 2 # 3! , ( ,- ) / THE CIT, MUMBAI. 4. 2 2 # 3! / CIT(A)- , MUMBAI 5. 5'6 0! , 2 ,-& , , # $ / DR, ITAT, MUMBAI 6. 7 8$ / GUARD FILE. / BY ORDER, 15-! 0! //TRUE COPY// / (DY./ASSTT. REGISTRAR) , # $ / ITAT, MUMBAI