KSS PETRON P.LTD, MUMBAI V. ASST CIT TDS CIR 2(2), MUMBAI

ITA 4307/MUM/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7051 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2017
• Assessment Year: misc
• Appeal Filed On: 17-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARIDR
• Section: 201(1)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI , . , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NOS.4306 & 4307/MUM/2014 ASSESSMENT YEARS: 2009-10 & 2011-12 M/S KSS PETRON PVT. LTD. (ERSTWHILE PETRON CIVIL ENGINEERING PVT. LTD.), 6 TH FLOOR, SWASTIK CHAMBER, SION TROMBAY ROAD, CHEMBUR, MUMBAI-400071 / VS. ACIT (TDS), CIRCLE-2(2), MUMBAI ( !' # /ASSESSEE) ( $ / REVENUE) P.A. NO.AAACP4775E !' # / ASSESSEE BY NONE $ / REVENUE BY SHRI RAM TIWARI-DR % $& ' # ( / DATE OF HEARING : 04/06/2018 ' # ( / DATE OF PRONOUNCEMENT 04/06/2018 ITA NO.4306 & 4307/MUM/2014 KSS PETRON PVT. LTD. (ERSTWHILE PETRON CIVIL ENGINEERING PRIVATE LIMITED) 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THESE TWO APPEALS ARE BY THE ASSESSEE AGAINST THE IMPUGNED ORDERS BOTH DATED 31/03/2014 OF THE LD. FI RST APPELLATE AUTHORITY, MUMBAI, CONFIRMING THE LEVY OF INCOME TAX FOR SHORT DEDUCTION OF TAXES AT SOURCE (TDS) AN D PASSING AN ORDER UNDER SECTION 201(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) AND FURTHER NOT DEP OSIT OF TDS INTO THE GOVERNMENT TREASURY AND ALSO PASSING A N ORDER UNDER SECTION 200A OF THE ACT FOR LEVYING INT EREST ON THE SHORT DEDUCTION AND LATE PAYMENT OF TAXES (INTE REST ON LATE PAYMENT OF TDS). 2. DURING HEARING, NONE WAS PRESENT FOR THE ASSESSEE. IT IS NOTED THAT THESE APPEALS WERE FILED ON 17/06/2014 AND ON THE DATE OF HEARING I.E. 17/07/20 16, THE APPEALS WERE ADJOURNED TO 01/02/2017 FOR NON- APPEARANCE OF THE ASSESSEE. REGISTERED AD NOTICE WA S ISSUED. ON 01/02/2017 ALSO, ONE MORE OPPORTUNITY WA S PROVIDED AS NON-APPEARED FOR THE ASSESSEE. ON 15/06/2017, THE AUTHORIZED REPRESENTATIVE REQUESTED FOR ITA NO.4306 & 4307/MUM/2014 KSS PETRON PVT. LTD. (ERSTWHILE PETRON CIVIL ENGINEERING PRIVATE LIMITED) 3 ADJOURNMENT AND THUS APPEAL WAS ADJOURNED TO 18/10/2017. ON 18/10/2017 ALSO, NOBODY APPEARED FOR THE ASSESSEE AND THE APPEAL WAS ADJOURNED TO 15/01/2018. TODAY I.E. 04/06/2018, NEITHER ANYBODY APPEARED FOR THE ASSESSEE NOR MOVED ANY ADJOURNMENT PETITION. IT SEEMS THAT THE ASSESSEE HAS NOTHING TO SAY. THE LD. DR EVEN POINTED OUT BEFORE THE FIRST APPELLATE AUTHORITY ALSO, THE ASSESSEE DID NOT APPEAR IN SPIT E OF SUFFICIENT OPPORTUNITY PROVIDED TO THE ASSESSEE FOR WHICH OUR ATTENTION WAS INVITED TO PARA-2 OF THE IMPUGNED ORDER. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THE TDS STATEMENT WAS ANALYZED BY THE ASSESSIN G OFFICER, WHEREIN, THE DEFAULT OF NON-PAYMENT OF TDS AMOUNT DEDUCTED/LOW DEDUCTION OF TDS AT THE PRESCRI BED RATE WAS FOUND. THE ASSESSEE WAS ASKED TO SHOW CAUS E FOR SUCH A DEFAULT. THE LD. ASSESSING OFFICER ASSESSED THE ASSESSEE AND DIRECTED TO PAY THE TOTAL TAX LIABILIT Y. ON APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (A PPEAL) IN SPITE OF SUFFICIENT OPPORTUNITIES PROVIDED TO TH E ASSESSEE, ITA NO.4306 & 4307/MUM/2014 KSS PETRON PVT. LTD. (ERSTWHILE PETRON CIVIL ENGINEERING PRIVATE LIMITED) 4 THE ASSESSEE DID NOT APPEAR AND THUS THE APPEALS WE RE DISMISSED. BEFORE US ALSO, THE ASSESSEE DID NOT BOT HER TO ATTEND. THEREFORE, IN THE ABSENCE OF ANY EXPLANATIO N BY THE ASSESSEE, BOTH THE APPEALS ARE DISMISSED. HOWEVER, IT IS MADE CLEAR THAT IF ON A LATER DATE, THE ASSESSEE MO VES APPLICATION AND JUSTIFIES ITS NON-APPEARANCE, THE B ENCH IS FREE TO RECALL THE ORDER AND MAY DECIDE ON MERIT. FINALLY, THE APPEALS OF THE ASSESSEE ARE DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 04/06/2018. SD/- (G. MANJUNATHA) SD/- (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER % & MUMBAI; - DATED : 04/06/2018 F{X~{T? P.S/. .. , %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. ./01 / THE APPELLANT 2. 2301 / THE RESPONDENT. 3. 4 4 % 5# , ( ./ ) / THE CIT, MUMBAI. 4. 4 4 % 5# / CIT(A)- , MUMBAI 5. 7$8 2# , 4 ./( . , % & / DR, ITAT, MUMBAI ITA NO.4306 & 4307/MUM/2014 KSS PETRON PVT. LTD. (ERSTWHILE PETRON CIVIL ENGINEERING PRIVATE LIMITED) 5 6. 9! :& / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) , % & / ITAT, MUMBAI