Sh. Laxmi Narayan Ramswaroop Shihare & Co., Gwalior V. A.C.I.T., Gwalior

ITA 546/AGR/2012

• Counselvise Citation: 54620314 RSA 2012
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-08-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 07-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 544/AGRA/2012 ASSTT. YEAR : 2008-09 SHRI LAXMI NARAYAN RAMSWAROOP SHIVHARE VS. ACI T, CIRCLE-3, 47, DURGAPURI, TANSEN ROAD, GWALIOR. GWALIOR. (PAN: AACFL 1133 B) ITA NO. 546/AGRA/2012 ASSTT. YEAR : 2008-09 SHRI LAXMI NARAYAN RAMSWAROOP SHIVHARE & CO. V S. ACIT, CIRCLE-3, 47, DURGAPURI, TANSEN ROAD, GWALIOR. GWALIOR. (PAN: AACFL 5233 A). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : NONE DATE OF HEARING : 06.08.2013 DATE OF PRONOUNCEMENT OF ORDER : 08.08.2013 ORDER PER BHAVNESH SAINI, J.M.: BOTH THE APPEALS BY THE DIFFERENT ASSESSEES ARE DI RECTED AGAINST DIFFERENT ORDERS OF LD. CIT(A), GWALIOR DATED 04.10.2012 FOR THE ASSESSMENT YEAR 2008-09, CHALLENGING THE CONFIRMATION OF PENALTY U/S. 271(1) (B) OF THE IT ACT. 2. BRIEFLY, THE FACTS OF THE CASE ARE THAT IN ITA N O. 544/AGRA/2012, THE AO LEVIED PENALTY OF RS.30,000/- FOR NON-COMPLIANCE OF STATUTORY NOTICES ISSUED U/S. ITA NOS.544 & 546/AGRA/2012 2 143(2) AND 142(1) ON THREE OCCASIONS. THE ASSESSEE DID NOT MAKE COMPLIANCE TO THE SHOW CAUSE NOTICE ISSUED PRIOR TO LEVY OF PENALTY. SIMILARLY, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AND APPEAL OF THE ASSE SSEE WAS ACCORDINGLY DISMISSED. 3. IN ITA NO. 546/AGRA/2012, THE AO SIMILARLY LEVIE D PENALTY OF RS.60,000/- FOR NON-COMPLIANCE OF STATUTORY NOTICES ISSUED U/S. 143(2) AND 142(1) ON SIX OCCASIONS. THE ASSESSEE DID NOT COMPLY WITH THE SHO W CAUSE NOTICE BEFORE LEVY OF PENALTY. THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AND APPEAL OF THE ASSESSEE WAS ACCORDINGLY DISMISSED. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO SHOW CAUSE NOTICE HAS BEEN ISSUED TO THE ASSESSEE BEFORE LEVY OF PENALTY AND NO SATISFACTION HAS BEEN RECORDED. THEREFORE, LEVY OF PENALTIES IN BOTH THE CASES ARE UNJUSTIFIED. NONE APPEARED ON BEHALF OF THE REVENUE. 5. ON CONSIDERATION OF THE ABOVE FACTS AND SUBMISSI ONS OF THE LD. COUNSEL FOR THE ASSESSEE, WE DO NOT FIND ANY MERIT IN BOTH THE APPEALS OF THE ASSESSEE. THE AO HAS SPECIFICALLY RECORDED DATES OF NOTICES AND THE PROVISIONS UNDER WHICH STATUTORY NOTICES WERE ISSUED AGAINST THE ASSESSEES, BUT NONE OF THE NOTICES HAVE BEEN COMPLIED WITH BY BOTH THE ASSESSEES. THE AO, THEREF ORE, ISSUED SHOW CAUSE NOTICE TO THE ASSESSEE AS TO WHY PENALTY SHOULD NOT BE IMP OSED FOR NON-COMPLIANCE OF THE ITA NOS.544 & 546/AGRA/2012 3 STATUTORY NOTICES. SHOW CAUSE NOTICES WERE ALSO NOT COMPLIED WITH AND NO EXPLANATION, WHATSOEVER, HAS BEEN GIVEN. SIMILARLY, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) AND NO EXPLANATION WHATSOEVER HAS BEEN FILED FOR NON- COMPLIANCE OF THE STATUTORY NOTICE. THESE FACTS WOU LD CLEARLY REVEAL THAT THE ASSESSEES WERE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD AT THE PENALTY AS WELL AS APPELLATE STAGE, BUT THE ASSESSEES DID NOT MAKE ANY COMPLIANCE. THEREFORE, THE AO WAS SATISFIED THAT THE ASSESSEES HAVE DEFAULTED IN COMPLIANCE TO THE STATUTORY NOTICES. THE ASSESSEES DID NOT PLEAD ANY REASONABLE CAUSE BEFORE US AND NO EXPLANATION IS GIVEN OF THE DEFAULTS COMMITTED BY T HE ASSESSEES AT THE ASSESSMENT STAGE. THEREFORE, BOTH THE APPEALS OF THE ASSESSEES HAVE NO MERITS AND ARE ACCORDINGLY DISMISSED. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY