ANIL KUMAR SETH, Kaithal Haryana V. DCIT, CENTRAL CIRCLE, KARNAL

ITA 4221/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9012 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 09-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 132; 142(1); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4216/DEL/2019 : ASSTT. YEAR : 2011-12 ITA NO. 4217/DEL/2019 : ASSTT. YEAR : 2012-13 ITA NO. 4218/DEL/2019 : ASSTT. YEAR : 2013-14 ITA NO. 4219/DEL/2019 : ASSTT. YEAR : 2014-15 ITA NO. 4220/DEL/2019 : ASSTT. YEAR : 2015-16 ITA NO. 4221/DEL/2019 : ASSTT. YEAR : 2016-17 ITA NO. 4222/DEL/2019 : ASSTT. YEAR : 2017-18 ANIL KUMAR SETH, H.NO. 141/8, SETHAN MOHALLA, NEAR GURUDWARA, KAITHAL, HARYANA-136027 VS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KARNAL (APPELLANT) (RESPONDENT) PAN NO. A PQPS4647J ASSESSEE BY : SH. V. K. BINDAL, CA REVENUE BY : SH. MAHESH THAKUR, SR. DR DATE OF HEAR ING: 05 . 0 8 .20 2 1 DATE OF PRONOUNCEMENT: 10 .0 8 .20 2 1 ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(A)-3, GURGAON DAT ED 28.02.2019 CONFIRMING THE PENALTY LEVIED U/S 271(1) (B). 2. SINCE, THE ISSUES INVOLVED IN ALL THESE APPEALS ARE IDENTICAL WHICH WERE HEARD TOGETHER. ITA NOS. 4216 TO 4222/DEL/2019 ANIL KUMAR SETH 2 3. THE BRIEF FACTS OF THE CASE ARE THAT A SEARCH & SEIZURE OPERATION U/S 132 OF THE ACT WAS CONDUCTED IN THE C ASE OF M/S VISHNU GROUP OF CASES, KAITHAL ON 12.01.2017. AT TH E SAME TIME, THE SEARCH WAS ALSO CONDUCTED AT THE RESIDENT IAL PREMISES OF THE ASSESSEE AT SETHAN MOHALLA, KAITHAL. SUBSEQU ENTLY, NOTICE U/S 153A OF THE ACT WAS ISSUED ON 09.02.2018 TO FILE RETURN OF INCOME WITHIN 30 DAYS FROM THE SERVICE OF THE NOTICE. AFTER SEVERAL REMINDERS, THE ASSESSEE FILED RETURN OF INCOME ON 17.05.2018. FURTHER, U/S 142(1) OF THE ACT WERE ISS UED BY THE AO ON 05.07.2018 AND THE ADJOURNMENT WAS GRANTED ON VARIOUS DATES. THE AO CONCLUDED THE ASSESSMENT U/S 153A R.W .S. 144 OF THE ACT TO THE BEST OF HIS JUDGMENT. 4. DURING THE COURSE OF ASSESSMENT PROCEEDINGS, THE AO ISSUED NOTICES ON 21.05.2018, 05.07.2018 AND THE CA SE WAS FIXED FOR 30.07.2018, 08.08.2018, 13.08.20118. THER E WAS NO RESPONSE FROM THE ASSESSEE AND THEREFORE, THE AO IN ITIATED PENALTY PROCEEDINGS U/S 271(1)(B). THE AO ISSUED A PENALTY NOTICE U/S 271(1)(B) ON 28.08.2018 FOR FAILURE TO C OMPLY WITH THE NOTICE ISSUED U/S 142(1) FIXING THE HEARING ON 05.09.2018. AT THE REQUEST OF THE ASSESSEE, THE HEARING WAS ADJ OURNED TO 10.09.2018 WHICH WAS DEFAULTED BY THE ASSESSEE AND HENCE THE CASE WAS FURTHER FIXED ON 20.09.2018. OWING TO THE ABSENCE OF THE ASSESSEE ON THIS DATE, ANOTHER OPPORTUNITY WAS GIVEN ON 09.10.2018. EVEN ON THAT DATE, SINCE NOBODY ATTENDE D ON BEHALF OF THE ASSESSEE, PENALTY U/S 271(1)(B) OF RS.10,000 /- HAS BEEN IMPOSED ON THE ASSESSEE FOR NON-COMPLIANCE TO THE N OTICE ISSUED U/S 142(1) OF THE INCOME TAX ACT, 1961. ITA NOS. 4216 TO 4222/DEL/2019 ANIL KUMAR SETH 3 5. THE LD. CIT (A) CONFIRMED THE ORDER OF THE ASSES SING OFFICER. 6. BEFORE US DURING THE HEARING, THE LD. AR ARGUED THAT THE ASSESSEE HAS FILED ADJOURNMENT LETTERS BEFORE THE A O ON VARIOUS DATES ON 12.11.2018, 28.11.2018 AND HENCE IT CANNOT BE TREATED THAT THE ASSESSEE HAS NOT COMPLIED TO THE N OTICES. HE ALSO PRODUCED COPIES OF THE ORDER SHEET OF THE ASSE SSING OFFICER TO SUBSTANTIATE HIS ARGUMENTS. 7. ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORDE RS OF THE AUTHORITIES BELOW. 8. HEARD THE ARGUMENTS OF BOTH THE PARTIES AND PERU SED THE MATERIAL AVAILABLE ON RECORD. FROM THE RECORD, WE F IND THAT THE ORDER SHEET ENTRIES ON PAGE 79 OF THE PAPER BOOK FO R AY 2011- 12, PAGE 81 OF THE PAPER BOOK FOR THE AY 2012-13 AN D PAGE 83 FOR THE AY 2014-15 SHOW THAT THE ASSESSEE ATTENDED THE ASSESSMENT PROCEEDINGS ON 12.11.2018, FILED REPLY T O THE QUESTIONNAIRE DATED 05.07.2018 AND FINALLY ON 28.11 .2018 SUBMITTED WRITTEN SUBMISSIONS AND THE CASE WAS DISC USSED. 9. THE RELEVANT PROVISIONS OF SECTION 271(1)(B) ARE AS UNDER: 271(1): IF THE ASSESSING OFFICER IN COURSE OF ANY PROCEEDINGS UNDER THIS ACT IS SATISFIED THAT ANY PE RSON, (B) FAILED TO COMPLY WITH THE NOTICE UNDER SUB-SECT ION (1) OF SECTION 142 OR SUB-SECTION (2) OF SECTION 143, HE MAY DIRECT THAT SUCH PERSON SHALL PAY BY WAY OF PENALTY A SUM OF RS.10,000 FOR EACH SUCH FAILURE. ITA NOS. 4216 TO 4222/DEL/2019 ANIL KUMAR SETH 4 10. HAVING GONE THROUGH THE RECORD, THE FACTS OF TH E CASE AND PROVISIONS OF THE ACT, SINCE THERE HAS BEEN COMPLIA NCE TO THE NOTICES ISSUED, WE HEREBY DIRECT THAT THE PENALTY L EVIED BE OBLITERATED. 11. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/08/2021. SD/- SD/- (AMIT SHUKLA) (DR. B. R. R. KUMAR) JUDICIAL MEMBER AC COUNTANT MEMBER DATED: 10/08/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR