Smt. Heena Sharma, Ahmedabad V. The ACIT.Cent.Circle-2(2), Ahmedabad

ITA 549/AHD/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6868 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 17-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , . .!'#$, % & BEFORE SHRI MUKUL KR.SHRAWAT, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER 1. ./ I.T.A. NO.549/AHD/2010 A.Y. 2000-01 2. ./ I.T.A. NO.550/AHD/2010 A.Y. 2001-02 SMT.HEENA B. SHARMA B-85, NETAJINAGAR NR.AMBAJI TEMPLE MEGHANINAGAR AHMEDABAD ) ) ) ) / VS. THE ASST.CIT CENTRAL CIRCLE-2(2) AHMEDABAD * % ./+, ./ PAN/GIR NO. : AMDPS 6419 E ( *- / // / APPELLANT ) .. ( ./*- / RESPONDENT ) *- 0 / APPELLANT BY : -NONE- ./*- 1 0 / RESPONDENT BY : SHRI SAMIR TEKRIWAL, SR.D.R. )2 1 3% / / / / DATE OF HEARING : 05/12/2011 4'5 1 3% / DATE OF PRONOUNCEMENT : 09-12-11 6 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THESE TWO APPEALS HAVE BEEN FILED BY THE ASSESSEE FOR ASSESSMENT YEARS 2000-01 & 2001-02 ARISING FROM A CONSOLIDATED ORDER OF LEARNED CIT(APPEALS)-III, AHMEDABAD DATED 15/12/2009. THE APPELLANT HAS CHALLENGED THE CONFIRMATION OF LEVY OF PENALTY U/S. 271(1)(C) OF THE I.T.ACT AMOUNTING TO RS.14,830/- ANDRS.15,122/- RES PECTIVELY FOR THESE TWO ASSTT. YEARS. ITA NOS.549 & 550/AHD/2010 SMT.HEENA B.SHARMA ASST.YEARS 2000-01 & 2001-02 - 2 - 2. THESE PENALTIES HAVE BEEN LEVIED U/S.271(1)(C) O F THE I.T.ACT VIDE TWO SEPARATE ORDERS BOTH IDENTICALLY DATED 25/03/20 09. WHILE LEVYING THE PENALTY THE ASSESSING OFFICER HAS STATED THAT THE A DDITION WAS MADE ON ACCOUNT OF NON-ACCEPTANCE OF AGRICULTURAL INCOME WH ICH WAS HELD AS NON- AGRICULTURAL INCOME BY THE ASSESSING OFFICER. ON T HE DATE OF HEARING, NO ONE HAS APPEARED FROM THE SIDE OF THE APPELLANT THO UGH THE NOTICE WAS DULY SERVED AS PER THE ACKNOWLEDGEMENT (1743/16.11. 11) IS ON RECORD. AN ADJOURNMENT APPLICATION IS ALSO ON RECORD THROUG H WHICH IT IS STATED THAT THE CASES ARE UNDER PREPARATION, THEREFORE AN ADJOURNMENT MAY BE GRANTED. HOWEVER, WHEN THE MATTER WAS CALLED FOR H EARING, NO ONE WAS PRESENT EVEN TO ATTEND THE PROCEEDINGS BEFORE US OR TO SUPPORT THE ADJOURNMENT. ON THE OTHER HAND, FROM THE SIDE OF T HE REVENUE, LEARNED DEPARTMENTAL REPRESENTATIVE HAS POINTED OUT THAT AS FAR AS THE ISSUE OF LEVY OF PENALTY IS CONCERNED, THE SAME IS COVERED I N FAVOUR OF THE REVENUE BY THE TWO ORDERS OF THE RESPECTED TRIBUNAL REFERRED BELOW:- SL.NO(S) DECISION IN THE CASE OF IN IT(SS)A/ITA NO(S) 1. SMT.HEENA SHARMA VS. DCIT IT(SS)A NO.5/AHD/2001 FOR A.Y. 2002-03 ITAT B BENCH AHMEDABAD ORDER DTD.30.11.11 2. -DO- ITA NO.3415/AHD/09 FOR A.Y.2004-05 ITAT B BENCH AHMEDABAD ORDER DTD.08.07.11 ITA NOS.549 & 550/AHD/2010 SMT.HEENA B.SHARMA ASST.YEARS 2000-01 & 2001-02 - 3 - 3. SINCE THE ISSUE IN HAND HAS ALREADY BEEN DECIDED BY THE RESPECTED CO-ORDINATE BENCH IN ASSESSEES OWN CASE, THEREFORE WE HAVE DECIDED NOT TO KEEP THESE TWO APPEALS PENDING ANY MORE, THEREFO RE, THE ADJOURNMENT SOUGHT WAS REJECTED. WHILE AFFIRMING THE LEVY OF PENALTY FOR A.Y. 2004-05 (ORDER DATED 08/07/11-SUPRA), THE TRIBUNAL HAS HELD AS UNDER:- 7. HAVING HEARD BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT IS PERTINENT TO NOTE THAT IN PARA 3.5 OF THE ASSESSMENT ORDER, THE AO H AS MENTIONED THAT SALES BILLS OF AGRICULTURAL INCOME BY THE ASSE SSEE AND HER HUSBAND HAVE BEEN FOUND INGENUINE. TO FURNISH CORR ECT DETAILS IN THE RETURN OF INCOME AND DURING THE ASSESSMENT PROC EEDINGS IS THE RESPONSIBILITY OF THE PERSON FILING THE RETURN OF I NCOME. APART FROM THIS, THE AO, IN THIS PARA, HAS MENTIONED THAT DURI NG THE ASSESSMENT YEAR UNDER CONSIDERATION, THE SURVEY ACT ION TOOK PLACE AT THE LAND SITUATED AT VILLAGE BHATT ON 17.10.2003 . DURING THE SURVEY, IT WAS FOUND THAT NO CROP WAS STANDING IN T HE FIELDS SITUATED AT VILLAGE BHATT. IN THESE CIRCUMSTANCES IT CANNOT BE SAID THAT AGRICULTURAL ACTIVITY WAS BEING CARRIED OUT AT THAT TIME AT VILLAGE BHATT BECAUSE THERE WAS NO CROP STANDING AT THE LAND SITUATED AT BHATT. APART FROM THIS, IT WAS ALSO ME NTIONED THAT NO CROP WAS STANDING AT LAND SITUATED IN VILLAGE AMIYA PUR. ON THE BASIS OF THIS, IT WAS MENTIONED THAT FOR THE RELEVA NT ASSESSMENT YEAR, THE QUANTUM OF AGRICULTURAL PRODUCES WOULD BE LOWER THAN THE EARLIER ASSESSMENT YEARS. IN THE ASSESSMENT YE ARS 2001-02 TO 2003-04, THE AGRICULTURAL INCOME WAS ESTIMATED AT R S.43,920/- ON THE BASIS OF YIELD DATE OF GUJARAT GOVERNMENT. CO NSIDERING THE FINDING RECORDED BY THE AO IN THE ASSESSMENT ORDER AND PENALTY ORDER, WE ARE CONVINCED THAT IN RESPECT OF THIS ADDITION TO THE EXTENT OF RS.66,976/- SUSTAINED IN QUANTUM APPEAL, PENALTY UNDER SECTION 271(1)(C) IS RIGHTLY LEVIED BY THE AO AND CONFIRMED BY THE LD. CIT(A) IN THE IMPUGNED ORDER. WE, THEREFORE, D ECLINE TO INTERFERE. ITA NOS.549 & 550/AHD/2010 SMT.HEENA B.SHARMA ASST.YEARS 2000-01 & 2001-02 - 4 - 3.1. LIKEWISE, FOR A.Y. 2002-03 WHILE DEALING WITH THE LEVY OF PENALTY U/S.271(1)(C) OF THE I.T.ACT, THE TRIBUNAL VIDE ORD ER REFERRED SUPRA DATED 30.11.11 HAS FOLLOWED THE AFORESAID TRIBUNAL ORDER OF A.Y. 2004-05 AND CONFIRMED THE PENALTY ONLY IN RESPECT OF NON-GENUIN E AGRICULTURAL INCOME. THE FACTS AND THE CIRCUMSTANCES UNDER WHI CH THE PENALTY LEVIED FOR THE YEARS UNDER CONSIDERATION BEING IDENTICAL, THEREFORE, RESPECTFULLY FOLLOWING THE VIEW ALREADY TAKEN EARLIER, WE HEREBY CONFIRM THE ACTION OF THE AUTHORITIES BELOW AND DISMISS THE GROUND FOR BO TH THE YEARS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE HEREBY DISMISSED. SD/- SD/- ( A.K. GARODIA ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED 09/12/2011 73..), .)../ T.C. NAIR, SR. PS 6 1 .8 9 85 6 1 .8 9 85 6 1 .8 9 85 6 1 .8 9 85/ COPY OF THE ORDER FORWARDED TO : 1. *- / THE APPELLANT 2. ./*- / THE RESPONDENT. 3. : / CONCERNED CIT 4. :() / THE CIT(A)-III, AHMEDABAD 5. 8=! .) , , / LEARNED DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDABAD 6. !$ >2 / GUARD FILE. 6) 6) 6) 6) / BY ORDER, /8 . //TRUE COPY// ? ?? ?/ // / + + + + ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD