Anuj Maneklal Bhandari, Pune V. Deputy Commissioner of Income-tax, Central Circle - 2(4), Pune

ITA 2756/PUN/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6252 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-02-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice; Non compliance; Set aside
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER . / I TA NO S . 2753 TO 2758 /PUN/20 17 / ASSESSMENT YEAR S : 2008 - 09 TO 2013 - 14 SHRI ANUJ MANEKLAL BHANDARI 11821, F.C ROAD, ABOVE HDFC BANK, PUNE - 411 016. PAN : AAQPB3891A ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), PUNE. / RESPONDENT A SSESSEE BY : SHRI VARDHAMAN JAIN REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 0 2 . 0 2 .202 1 / DATE OF PRONOUNCEMENT : 02 . 02 .2021 / ORDER PER BENCH: THESE SIX APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE COMMON ORDER OF THE LD. CIT(APPEALS) - 12, PUNE DATED 09.08.2017 FOR THE ASSESSMENT YEARS 2008 - 09 TO 2013 - 14 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NO S . 2753 TO 2758 /PUN/20 17 A.Y S . 2008 - 09 TO 2013 - 14 2. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT COMMON ISSUE OF GRIEVANCE IN ALL THESE APPEALS IS WITH REGARD TO THE IMPOSITIO N OF PENALTY U/S.271(1)(B) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) BY THE ASSESSING OFFICER AND AS CONFIRMED BY THE LD. CIT(APPEALS). 3. BOTH THE P ARTIES AGREED THAT THE FACTS, CIRCUMSTANCES AND ISSUE IN ALL THESE APPEALS ARE SI MILAR AND THEREFORE, THESE CASES WERE HEARD TOGETHER AND DISPOSED OF VIDE THIS CONSOLIDATED ORDER. 4. THAT ON PERUSAL OF THE PENALTY ORDER PASSED U/S.271(1)(B) OF THE ACT, IT IS OBSERVED THAT THE DATE OF HEARING WAS FIXED ON 14.09.2015. HOWEVER, THERE WAS NO COMPLIANCE FROM THE ASSESSEE AND NEITHER ANY WRITTEN REPLY/ADJOURNMENT LETTER FROM THE ASSESSEE WERE RECEIVED. THEREFORE, A SHOW CAUSE NOTICE U/S.271(1)(B) R.W.S.274 OF THE ACT WAS ISSUED ON 29.10.2015 FIXING THE CASE FOR HEARING ON 05.11.2015. THAT ON THE GIVEN DATE, NEITHER THE ASSESSEE ATTENDED NOR ANY REPLY WAS RECEIVED FROM THE ASSESSEE. DURING ASSESSMENT PROCEEDINGS ALSO, NOTICES U/S.143(2) AND 142(1) OF THE ACT WAS ISSUED. HOWEVER, ON THAT DATE FIXED FOR HEARING I.E. 14.09.2015, THE ASSESSEE HAS NEITHER ATTENDED NOR HAS FURNISHED ANY WRITTEN REPLY. THE ASSESSEE HAS ALSO NEITHER ATTENDED NOR FILED ANY EXPLANATION IN RESPONSE TO THE SHOW CAUSE NOTICE ISSUED U/S.271(1)(B) R.W.S.274 OF THE ACT. THAT DUE TO ALL THESE NON COMPLIANCES BY THE ASSESSEE, TH E ASSESSING OFFICER, THEREFORE, WAS SATISFIED THAT THE ASSESSEE HAS COMMITTED DEFAULT U/S.271(1)(B) OF THE ACT AND PENALTY WAS LEVIED. 3 ITA NO S . 2753 TO 2758 /PUN/20 17 A.Y S . 2008 - 09 TO 2013 - 14 5. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE PAPER BOOK WHEREIN AS REGARDS THE DATE OF HEARING FIXED ON 14.09.2015 SUBMITTED THAT THE ASSESSEE HAD SOUGHT AN ADJOURNMENT AND THEREFORE, IT IS THE CONTENTION OF THE ASSESSEE THAT THEY HAVE RESPONDED TO THE NOTICE OF THE DEPARTMENT. HOWEVER, WHEN WE PERUSE THE PENALTY ORDER, WE FIND THERE IS NO M ENTION IN RESPECT OF THESE SUBMISSIONS OF THE ASSESSEE. THEREFORE, WE ARE OF THE CONSIDERED VIEW, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE SO THAT HE MAY JUSTIFY HIS STAND BEFORE THE ASSESSING OFFICER AND THE ASSESSIN G OFFICER WILL DECIDE THE CASE AFTER BRINGING ON RECORD ALL THE SUBMISSIONS PLACED FORTH BY THE ASSESSEE WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. IN VIEW THEREOF, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) IN ALL THESE APPEALS AND REST ORE THE MATTERS TO THE FILE OF THE ASSESSING OFFICER AS INDICATED HEREINABOVE. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE IN ITA NOS.2753 TO 2758/PUN/2017 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 2 ND DAY OF FEBRUARY , 20 2 1 . SD/ - SD/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 2 ND FEBRUARY , 202 1 SB 4 ITA NO S . 2753 TO 2758 /PUN/20 17 A.Y S . 2008 - 09 TO 2013 - 14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 12, PUNE. 4. THE PR. CIT, CENTRAL, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO S . 2753 TO 2758 /PUN/20 17 A.Y S . 2008 - 09 TO 2013 - 14 DATE 1 DRAFT DICTATED ON 0 2 . 02 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 02 . 02 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER