Abhal Kachrulal Abad, V. Joint Commissioner of Income-tax,

ITA 389/PUN/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5096 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-02-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 10-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF PASSED
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER . / ITA NO.389/PUN/16 / ASSESSMENT YEAR : 2006-07 ABHAL KACHRULAL ABAD, NAL GALLI, JALNA 431 203 PAN : ABAPA9306Q VS. JCIT, JALNA RANGE, JALGAON APPELLANT RESPONDENT / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A)-1, AURANGABAD ON 29-12-2015 CONFIRMING PENALTY OF RS.15.00 LAC IMPOSED BY THE ASSESSIN G OFFICER UNDER SECTION 271D OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT) IN RELATION TO THE ASSESSME NT YEAR 2006-07. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT ACTION U/S. 132 OF THE ACT WAS TAKEN AT RUDRANEE GROUP OF AURANGABAD, W HICH APPELLANT BY NONE RESPONDENT BY MS. SHABANA PARVEEN DATE OF HEARING 06-02-2019 DATE OF PRONOUNCEMENT 07-02-2019 ITA NO. 389/PUN/2016 ABHAL KACHRULAL ABAD 2 TRANSPIRED THAT THE ASSESSEE HAD TAKEN LOAN OF RS.15 LAKHS FROM MR. KACHRULAL NATHMAL MUTHA IN CASH, AGAINST WHICH POST DATED CHEQUES WERE ISSUED. PENALTY OF EQUAL AMOUNT OF R S.15 LAKH WAS IMPOSED U/S.271D FOR VIOLATION OF THE PROVISIONS OF SECTION 269SS OF THE ACT. WHEN THE MATTER CAME UP FOR CONSIDERATION BEFORE THE TRIBUNAL IN THE FIRST ROUND, IT SET -ASIDE THE PENALTY ORDER AND REMITTED THE MATTER TO THE FILE OF AO FOR DECIDING IT AFRESH. IN THE DE NOVO PROCEEDINGS, THE AO HAS AGAIN IMPOSED PENALTY OF RS.15 LAKH, WHICH HAS BEEN UPHE LD BY THE IMPUGNED ORDER. 3. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE CASE WAS ORIGINALLY FIXED FOR HEAR ING ON 30-01-2018 AND THE NOTICE WAS SENT. NONE APPEARED O N BEHALF OF THE ASSESSEE. THE MATTER WAS ADJOURNED TO 10-04-2018. ON SUCH DATE, IT TRANSPIRED THAT THE ASSESSEE WAS NO MORE ALIVE. THE LD. DR WAS DIRECTED TO GATHER NECESSAR Y INFORMATION REGARDING LEGAL HEIRS OF THE DECEASED ASSESSEE AND SEND FRESH NOTICE ON THE LEGAL HEIRS. THE CASE WAS ADJOUR NED TO 21-06-2018. ONCE AGAIN THE APPEAL WAS FIXED FOR HEARING ON 17-09-2018. WHEN THERE WAS NO APPEARANCE FROM THE SID E OF THE ASSESSEE AGAIN, THE MATTER WAS ADJOURNED TO 28-11-2018 ITA NO. 389/PUN/2016 ABHAL KACHRULAL ABAD 3 AND THE DEPARTMENT WAS DIRECTED TO SERVE THE NOTICE ON THE LEGAL HEIRS. ON THE NEXT DATE OF HEARING, AGAIN, THERE WAS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE AND THE MATTE R WAS ADJOURNED FOR TODAY AND AGAIN THE POSITION REMAINS THE SAME DESPITE THE SERVICE OF NOTICE. 4. WE HAVE GONE THROUGH THE RELEVANT FACTS. PENALTY H AS BEEN IMPOSED FOR VIOLATION OF PROVISIONS OF SECTION 269SS O F THE ACT, WHICH EX FACIE , APPEARS TO BE CORRECT. IN THE ABSENCE OF ANY EXPLANATION FORTHCOMING FROM THE SIDE OF THE ASSES SEE, WE ARE CONVINCED THAT THE AUTHORITIES BELOW HAVE TAKEN A REASONABLE VIEW IN THE GIVEN FACTS IN IMPOSING AND CONFIRMIN G THE PENALTY U/S.271D OF THE ACT. WE, THEREFORE, UPHOLD THE SAME. 5. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2019. SD/- SD/- (VIKAS AWASTHY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESID ENT PUNE; DATED : 07 TH FEBRUARY, 2019 ITA NO. 389/PUN/2016 ABHAL KACHRULAL ABAD 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-1, AURANGABAD 4. 5. THE PR.CIT-1, AURANGABAD , , / DR A, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 06-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06-02-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *