Sri N Moola Reddy, Kakinada V. The ITO, Ward-1., Kakinada

ITA 566/VIZ/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0704 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 12-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Assessee Lawyers: C R HEMANTH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NOS.565 TO 569/VIZAG/2008 ASSESSMENT YEARS : 2000-01 TO 2004-05 RESPECTIVELY N. MOOLA REDDY RAMAVARAM ITO WARD-1, KAKINADA (APPELLANT) VS. (RESPONDENT) AENPN 6883R APPELLANT BY: SHRI C.R. HEMANTH KUMAR, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAIN ST THE PENALTY LEVIED U/S 271(1)(B) OF THE ACT AT RS.10,000/- IN E ACH CASE FOR HIS NON- APPEARANCE ON 10 TH JULY, 2006. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE IS AN EX-MLA AND MOST O F TIME HE IS BUSY WITH THE WELFARE WORK OF THE PUBLIC AND COULD NOT PROSEC UTE HIS CASE PROPERLY BEFORE THE ASSESSING OFFICER. ON A PARTICULAR DATE I.E. 10.7.2006, MATTER WAS FIXED FOR HEARING BEFORE THE A.O. AND THE ASSESSEE COULD NOT APPEAR ON ACCOUNT OF HIS POLITICAL ENGAGEMENTS AND THE ASSESS ING OFFICER INSTEAD OF IMPOSING A FINE IN ONE CASE FOR HIS NON-APPEARANCE, HE HAS IMPOSED A FINE OF RS.10,000/- IN EACH CASE. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT THE A.O. HAS NOT RATHER APPRECIATED THE NATURE OF ACTIVITIES IN WHICH THE ASSESSEE IS INVOLVED AND HAS SLAPPED THE HUGE PENALTY UPON THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE FURTHER CONTENDED IN THE LIGHT OF INTEREST OF JUSTICE THE PENALTY MAY BE DELETED. TH E LD. D.R. STRONGLY OPPOSED THE CONTENTION OF THE ASSESSEE. 2. WE HAVE CAREFULLY PERUSED THE ORDER OF THE LOWE R AUTHORITIES AND WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE A.O. ONLY FOR ONE DAY FOR WHICH ASSESSING OFFICER HAS LEVIED THE PENALTY OF R S.10,000/- EACH IN 5 CASES, RESULTING INTO A PENALTY OF RS.50,000/- WHICH ACCOR DING TO US IS VERY HIGH FOR A 2 NON-APPEARANCE ON ONE DAY. WE THEREFORE, KEEPING I N VIEW THE POSITION OF THE ASSESSEE ARE OF THE OPINION THAT AT THE MOST TH E PENALTY OF RS.10,000/- CAN BE LEVIED ONLY IN ONE CASE AND IN OTHER CASES I T SHOULD BE DELETED. WE ACCORDINGLY, CONFIRM THE PENALTY ONLY IN ONE CASE I .E. ITA NO.565 OF 2008 AND DELETE THE PENALTY IN OTHER CASES. 3. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IN ITA N O.565 IS DISMISSED AND OTHER APPEALS OF THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 19.5.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 19 TH MAY, 2010 COPY TO 1 N. MOOLA REDDY, C/O KVS ANJANEYA MURTHY, ITO, 15- 7B-7A, VENKATA RATNAPURAM, KAKINADA-533 001 2 ITO WARD-1, KAKINADA 3 THE CIT, RAJAHMUNDRY 4 THE CIT(A), RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM