BHAGWAN SAHAI GOYAL, Hindaun City V. ITO, Sawai Madhopur

ITA 277/JPR/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5151 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 277/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. SHRI BHAGWAN SAHAI GOYAL, PROP. M/S. GOYAL ELECTRICALS, SHRI MAHAVEERJI. CUKE VS. THE INCOME TAX OFFICER - 3, SAWAI MADHOPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACBPG 8213 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30.08.2016. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 31/08/2016. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) PERTAINING TO A.Y. 2010-11. THE ASSESSEE HAS RAISE D THE FOLLOWING GROUND OF APPEAL :- THAT THE LEARNED CIT (A) WAS NOT JUSTIFIED IN CON FIRMING THE PENALTY IMPOSED U/S 271(1)(B) OF THE I.T. ACT, 1961, WITHOU T CONSIDERING THE FACTS & EXPLANATIONS FILED AGAINST THE PENALTY IMPO SED BY THE LEARNED ITO, WHICH IS UNJUSTIFIED & UNWARRANTED, AND THEREF ORE THE SAME KINDLY BE DELETED. 2. THE ASSESSING OFFICER HAS PASSED THE ORDER LEVYI NG PENALTY OF RS. 10,000/- UNDER SECTION 271(1)(B) OF THE IT ACT. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. 2 ITA NO. 277/JP/2016 SHRI BHAGWAN SAHAI GOYAL 4. REGISTRY HAS REPORTED DEFECTS IN THE APPEAL. OR DER OF LD. CIT (A) IS NOT FILED. COURT FEE IS PAID SHORT AND THREE COPIES OF FORM NO . 35 ARE NOT FILED. 5. AFTER HEARING LD. D/R, THE APPEAL OF THE ASSESSE E IS DISMISSED FOR WANT OF PROSECUTION AND BEING DEFECTIVE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31.08.2016 . SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 31/08/2016. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI BHAGWAN SAHAI GOYAL, SHRI M AHAVEERJI. 2. THE RESPONDENT THE ITO-3, SAWAI MADHOPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 277/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 277/JP/2016 SHRI BHAGWAN SAHAI GOYAL