Burr Brown India Ltd, Sultanpur V. ACIT Central Circle-18, New Delhi

ITA 6059/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9779 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Block assessment
• Section: 271(1)(c); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA Nos. 6058 & 6059/Del/2019 Assessment Year: 2001-02 Burr Brown India Ltd., Usha Puram, UPSIDC Industrial Area, Jagdishpur, Sultanpur. PAN: AAACB2631B VersuS ACIT, Central Circle-18, New Delhi (Appellant) (Respondent) Appellant by : None Respondent by : Sh. R.K. Gupta, Ld. CIT/DR Date of hearing : 26.09.2022 Date of order : 28.09.2022 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Assessee against the separate orders dated 13.05.2019 and 14.05.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-27, New Delhi (in short “Ld. Commissioner”), u/s. 250 of the Income-tax Act, 1961 (in short ‘the Act’), whereby the Ld. Commissioner affirmed the Assessment order dated 25.07.2017 u/s. 144 of the Act and penalty order dated 30.01.2018 u/s. 271(1)(c) of the Act for the assessment year 2001-02 have been affirmed. ITA Nos. 6058 & 6059/Del/2019 2 2. Since both the aforesaid appeals are interconnected, having identical facts of the case, the same are being disposed of simultaneously by this consolidated order for the sake of brevity and convenience. 3. The brief facts, relevant for adjudication of the instant appeals, are that a search action in this group of Assessee was carried out on 14.02.2001, pursuant to which vide order dated 25.07.2017, block assessment u/s. 158BC/143(3) of the Act was completed for the block period 01.04.1990 to 14.02.2001 and total income of the Assessee for the assessment year 2001-02 upto 14.02.2001, was determined at Rs.3,60,09,800/- including additional undisclosed income of Rs.2,00,000/-. 3.1 The assessee, however, did not file any return of income for the remaining period, i.e., from 15.02.2001 to 31.03.2001 of the financial year 2000-01 relevant to assessment year under consideration. 3.2 The Assessing Officer vide questionnaire dated 03.07.2017, asked the assessee to furnish the details of expenses debited to the P & L Account under the head “purchases”. The Assessee did not file any such details before the Assessing Officer and requested to defer the assessment proceedings in view of pendency of a Writ Petition filed by the Assessee before the Hon’ble High Court. Again, the Assessing Officer issued another notice on dated 11.07.2017 to explain and furnish the details of expenditure, but the assessee again failed to furnish the same, but requested to keep the ITA Nos. 6058 & 6059/Del/2019 3 assessment proceedings in abeyance till the disposal of Writ petition. 3.3 In the constrained circumstances, the Assessing Officer by observing, since Hon’ble High Court has not stayed the assessment proceedings and the assessee failed to file the return of income and the requisite details of purchase expenses, made disallowance of the purchase expenses to the tune of Rs. 2,05,067/- on proportionate basis while assessing the income of the Assessee in the block assessment. 3.4 Based on the said addition and Assessee’s failure to furnish any explanation and requisite details thereof, the Assessing Officer also imposed a penalty of Rs.81,103/- u/s. 271(1)(c) of the Act vide order dated 30.01.2018. 4. Being aggrieved by the assessment and penalty order, the Assessee preferred first appeals before the ld. Commissioner, who vide impugned orders affirmed the same for want of any explanation and requisite details required to be furnished by the assessee. Being aggrieved, the Assessee preferred the appeals under consideration. 5. Though the notice for hearing was sent on dated 26-09-2022 through Speed Post to the Assessee at the address given in Form 36, however, the said notice returned un-served by the postal department with remarks “LEFT” meaning thereby the Assessee is not having office the said address. Otherwise also the Assessee ITA Nos. 6058 & 6059/Del/2019 4 neither appeared nor filed any adjournment application. Therefore, in the constrained circumstances, considering the issue involved, we are deciding this appeal as ex-parte. 6. Heard the Ld. DR and perused the material available on record. It is an undisputed fact that the assessee has not filed any return of income for the period 15.02.2001 to 31.03.2001 of the assessment year under consideration. The Assessee also neither filed any explanation nor furnished any details pertaining to purchase expenses debited to the Profit and loss account, as required by the authorities below. There is also no evidence on record to establish that any proceedings pending before the authorities below, have even been stayed by the Hon’ble High Court. Therefore, there being no explanation, documents, evidences and details of purchase expenses claimed by the Assessee, either before the authorities below or before us, we are inclined not to interfere with the impugned orders of the ld. Commissioner while affirming the assessment and penalty orders passed by the Assessing Officer. Accordingly, both the appeals of the assessee are liable to be dismissed. 6. In the result, both the appeals filed by the assessee stands dismissed. Order pronounced in the open court on 28/09/2022 Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-