Sarvoday Sah. Sakhar Karkhan Ltd., Kolhapur V. Assessing Officer,

ITA 318/PUN/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93877 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

] ]] ] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , . . !, # $ BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM ITA NOS.316 TO 318/PN/2014 ASSESSMENT YEARS : 2005-06 TO 2007-08 SARVODAY SAH. SAKHAR KARKHANA LTD., KARANDWADI, TAL. WALAWA, DIST. SANGLI. PAN : AAFCS4394C . APPELLANT VS. THE CIT (APPEALS), KOLHAPUR. . RESPONDENT / APPELLANT BY : NONE / DEPARTMENT BY : SHRI PRAVEEN KUMAR / DATE OF HEARING : 08.07.2015 / DATE OF PRONOUNCEMENT: 08.07.2015 % / ORDER PER SUSHMA CHOWLA, JM : THIS BUNCH OF THREE APPEALS FILED BY THE ASSESSEE A RE AGAINST THE CONSOLIDATED ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS), KOLHAPUR DATED 16.12.2013 RELATING TO ASSESSMENT YEARS 2005-06 TO 2007-08 AGAINST ORDER PASSED UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT, 1961 . 2. THIS BUNCH OF APPEALS RELATING TO THE SAME ASSES SEE ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CO NSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2 ITA NOS.316 TO 318/PN/2014 3. THE PRESENT APPEAL IS AGAINST THE LEVY OF PENALT Y UNDER SECTION 271(1)(B) OF THE ACT. THE APPEALS IN ITA NOS.316 TO 318/PN/2014 WERE FILED BY THE ASSESSEE ON 19.02.2014. THE REGISTRY HAD ISSUED THE DEFECT NOT ICE TO THE ASSESSEE FOR RECTIFYING THE FOLLOWING DEFECTS :- (I) APPELLANT/RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. (II) FORM #35/GROUNDS OF APPEAL/STATEMENT OF THE FA CTS BEFORE THE CIT(A)/DY. CIT NOT FILED IN DUPLICATE. (III) COPY OF ASSTT. ORDER NOT FILED IN DUPLICATE U/S 143(B). (IV) CERTIFIED COPIES OF PENALTY ORDERS PASSED BY A .O. IF ANY, TO BE FILED IN DUPLICATE. 4. THE PERUSAL OF THE APPEAL FOLDER REFLECTS THAT T HE ASSESSEE TILL THE DATE HAS NOT RECTIFIED THE ABOVE-SAID DEFECTS POINTED OUT BY THE REGISTRY. THE APPEAL MEMO ENCLOSED ONLY THE COPY OF THE ORDER PASSED BY THE C IT(A), KOLHAPUR LEVYING PENALTY UNDER SECTION 271(1)(B) OF THE ACT. THE ASSESSEE H AS FAILED TO FURNISH THE COPY OF THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) OF THE ACT NOR HAS CURED THE DEFECTS POINTED OUT BY THE REGISTRY THAT THE APPELL ANT/RESPONDENT WAS NOT CORRECTLY SHOWN IN THE APPEAL FORM. 5. THE APPEAL WAS FIXED FOR HEARING ON 26.03.2015, FOR WHICH NOTICE WAS SENT TO THE PARTY, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. AGAIN, ANOTHER NOTICE WAS ISSUED AND THE APPEAL WAS FIXED FOR HEAR ING ON 08.07.2015. ON 08.07.2015, NEITHER ASSESSEE HAS APPEARED NOR FILED ANY APPLICATION FOR ADJOURNMENT. FURTHER, THE ASSESSEE HAS FAILED TO R ECTIFY THE DEFECTS POINTED OUT BY THE REGISTRY. IN ANY CASE, THE PENALTY UNDER SECTI ON 271(1)(B) OF THE ACT HAS BEEN LEVIED FOR NON-APPEARANCE BEFORE THE CIT(A) ON VARI OUS DATES. THE ASSESSEE HAS FAILED TO EXPLAIN THE REASON FOR NON-COMPLIANCE OF LETTERS AND NOTICES ISSUED BY THE CIT(A). IN THE ABOVE-SAID FACTS AND CIRCUMSTANCES, WE DISMISS ALL THE APPEALS OF THE ASSESSEE IN LIMINE. EVEN OTHERWISE IN THE ABSE NCE OF ANY EVIDENCE FILED BY THE 3 ITA NOS.316 TO 318/PN/2014 ASSESSEE, WE FIND NO MERIT IN THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE AND THE SAME ARE DISMISSED. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 08 TH DAY OF JULY, 2015. SD/- SD/- ( R.K. PANDA ) ( SUSHMA CHOWLA ) # / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE ; DATED : 08 TH JULY, 2015. % & '()* +*( / COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A), KOLHAPUR; 4) THE CIT, KOLHAPUR; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. %, / BY ORDER , ' # //TRUE COPY// $ %& # '( / SR. PRIVATE SECRETARY ) '* , / ITAT, PUNE