RAJ OIL MILLS LTD, MUMBAI V. ACIT CC 34, MUMBAI

ITA 2548/MUM/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9529 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 05-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D G

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE HONBLE SHRI SANDEEP GOSAIN, JM & HONBLE SHRI G. MANJUNATHA, AM ./ I.T.A. NO . 2548 / MUM/201 5 ( / ASSESSMENT YEAR: 2011 - 12 ) ./ I.T.A. NO. 2547/MUM/2015 ( / ASSESSMENT YEAR: 2010 - 11 ) ./ I.T.A. NO. 2549/MUM/2015 ( / ASSESSMENT YEAR: 2010 - 11 ) ./ I.T.A. NO. 700/MUM/2015 ( / ASSESSMENT YEAR: 2007 - 08 ) & ./ I.T.A. NO. 699/MUM/2015 ( / ASSESSMENT YEAR: 2006 - 07 ) IN THE MATTER OF; R AJ OILS MILLS LTD. 224 BELLASIS ROAD, NAGPADA, MUMBAI CENTRAL, MUMBAI - 400008 . / VS. AC IT CC 34, AAYAKAR BHAVAN, MUMBAI - 400020 ./ ./ PAN/GIR NO. A ACCR0266J / APPELLANT BY : NONE / RESPONDENTBY : SH. D. G. PANSARI, DR / DATE OF HEARING : 01 /05 /201 9 / DATE OF PRONOUNCEMENT : 27.06.2019 2 I.T.A. NO. 2548/MUM/2015 FOR AY: 2011 - 12 I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07 M/S RAJ OILS LTD. / O R D E R SHRI SANDEEP GOSAIN, JUDICIAL MEMBER : THE PRESENT FIVE A PPE AL S FILED BY THE ASSESSEE ARE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 5 4 , MUMBAI FOR AY 20 11 - 12, 2010 - 11, 2007 - 08 & 2 006 - 07 RESPECTIVELY . 2. SINCE THE ISSUES INVOLVED IN THESE FIVE APPEALS ARE COMMON, THEREFORE, THEY HAVE BEEN CLUBBED , HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAKE OF CONVENIENCE AND BREVITY. 3. AT THE VERY OUTSET, IT IS NOTICED THAT NONE HAS APPEARED ON BEHALF OF ASSESSEE IN SPITE OF CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. ON THE PERUSAL OF ORDER SHEET, WE NOTICED THAT NOBODY WAS APPEARING ON BEHALF OF THE ASSESSEE FOR THE LAST MANY DATES. ON THE OTHER HAND L D. DR IS PRESENT IN THE COURT AND IS READY WITH ARGUMENTS. THEREFORE WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE CASE EX - PA RTE WITH THE ASSISTANCE OF THE L D. DR AND THE MATERIAL PLACED ON RECORD. 3 I.T.A. NO. 2548/MUM/2015 FOR AY: 2011 - 12 I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07 M/S RAJ OILS LTD. I TA NO. 2548/MUM/2015 (AY 20 11 - 12 ) 4 . FIRST OF ALL WE TAKE UP A SSESSEES APPEAL IN ITA NO. 2548 /M UM/2015 FOR ASSESSMENT YEAR 2011 - 12 AS LEAD CASE . GROUND NO. 1 & 2 5 . THESE GROUND S RAISED BY THE ASSESSEE ARE INTER CONNECTED AND INTER RELATED AND RELATES TO CHALLENGING T HE ORDER OF LD. CIT(A) IN CONFIRMING THE PENALTY LEVIED BY THE AO BY INVOKING THE PROVISIONS OF SECTION 221 R.W.S. 140A(3) OF THE ACT, THEREFORE WE THOUGHT IT FIT TO DISPOSE OF THE SAME BY THIS COMMON ORDER. 6 . WE HAVE HEARD LD. DR AT LENGTH AND WE HAVE ALSO PERUSED THE MATERIAL PLACED ON RECORD WELL AS THE ORDERS PASSED BY THE REVENUE AUTHORITIES. FROM THE RECORDS, WE NOTICED THAT LD. CIT(A) HAD PASSED AN EX - PARTE ORDER AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE BEFORE LD. CIT(A). LD. CIT(A) WHILE DECIDING THE APPEAL HAD GRANTED ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE, WHICH IS MENTIONED IN TABULAR FORM IN PARA 3.2 OF 4 I.T.A. NO. 2548/MUM/2015 FOR AY: 2011 - 12 I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07 M/S RAJ OILS LTD. THE ITS ORDER. NOW, ASSESSEE HA D CHALLENGED THE ORDER OF LD. CIT(A) ON THE GROUNDS MENTIONED ABOVE. 7 . AFTER ANALYZING THE DETAILED ORDER PASSED BY LD. CIT(A), WE NOTICE THAT ASSESSEE HAD BEEN SEEKING ADJOURNMENT FROM TIME TO TIME ON VARIOUS OCCASIONS WITHOUT ANY REASONABLE REASON BEFO RE LD. CIT(A) AND EVEN ASSESSEE HAD NOT FILED ANY STATEMENT OF FACTS, WRITTEN STATEMENTS OR DOCUMENTS, THEREFORE LD. CIT(A) HAD OBSERVED THAT NOT A SINGLE PIECE OF PAPER FILED EXCEPT LETTER OF ADJOURNMENT BY THE ASSESSEE, WHICH REFLECTS THAT ASSESSEE IS NO T INTERESTED IN PURSUING THE CASE. EVEN BEFORE US, THE CONDUCT OF THE ASSESSEE IS VERY CASUAL AND NEITHER THE ASSESSEE NOR HIS REPRESENTATIVE HAD APPEARED BEFORE US. NO PAPER BOOK HAD BEEN FILED AND THE FINDINGS OF THE REVENUE AUTHORITIES HAD ALSO NOT BEEN CONTROVERTED OR REBUTTED. THEREFORE IN THESE CIRCUMSTANCES, WE HAVE NO OTHER OPTION EXCEPT TO DISMISS THESE GROUNDS OF APPEAL OF THE ASSESSEE. WE SEE NO REASON S TO INTERFERE INTO OR DEVIATE FROM THE FINDINGS SO RECORDED BY THE LD. CIT (A). HENCE , WE ARE OF THE CONSIDERED VIEW THAT THE FINDINGS SO RECORDED BY THE LD. CIT (A) 5 I.T.A. NO. 2548/MUM/2015 FOR AY: 2011 - 12 I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07 M/S RAJ OILS LTD. ARE JUDICIOUS AND ARE WE LL REASONED AND CONSEQUENTLY, THE GROUNDS RAISED BY THE ASSESSEE ARE DISMISSED. 8 . CONSEQUENTLY , THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 ) I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 ) I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 ) & I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07) 9 . NOW WE TAKE UP ASSESSEE S APPEAL S IN I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 ) , I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 ) , I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 ) & I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07) . SINCE WE HAVE ALREADY DECIDED THE APPEAL FILE D BY THE ASSESSEE IN ITA NO. 2548/MUM/2015 FOR AY 2011 - 12 AND UPHELD THE ORDER OF LD.CIT(A) . THEREFORE , FOLLOWING OUR OWN DECISION IN ITA NO. 2548/MUM/15 , WE APPLY THE SAME FINDINGS IN THE PRESENT APPEAL 6 I.T.A. NO. 2548/MUM/2015 FOR AY: 2011 - 12 I.T.A. NO. 2547/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 2549/MUM/2015 FOR AY: 2010 - 11 I.T.A. NO. 700/MUM/2015 FOR AY : 2007 - 08 I.T.A. NO. 699/MUM/2015 FOR AY: 2006 - 07 M/S RAJ OILS LTD. IN ORDER TO MAINTAIN JUDICIAL CONSISTENCY WHICH IS APPLICABLE MUTATIS MUT ANDIS. 10 . IN THE NET RESULT, ALL THE APPEALS FILED BY THE ASSESSEE STANDS DISMISSED WITH NO ORDER AS TO COST. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE 2019. SD/ - SD/ - (G. MANJUNATHA ) (SANDEEP GOSAIN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 27 . 06 .201 9 SR.PS . DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI