M/s. Amarjeet Singh , Kanpur V. Income Tax Officer,2(1) , Kanpur

ITA 608/LKW/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92116 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-03-2015
• Assessment Year: 1999-2000
• Appeal Filed On: 17-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PUNEET KUMAR
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.608/LKW/2012 ASSESSMENT YEAR:1999 - 2000 INCOME TAX OFFICER - 2(1), KANPUR. VS M/S AMARJEET SINGH, 52/2, BLOCK - 6, GOVIND NAGAR, KANPUR. PAN:AAMPA5836E (RESPONDENT) (APPELLANT) NONE APPELLANT BY SHRI PUNEET KUMAR, D.R. RESPONDENT BY 17/03/2015 DATE OF HEARING 28 /04/2015 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A) - II, KANPUR DATED 22/10/2012 FOR THE ASSESSMENT YEAR 1999 - 2000. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. BECAUSE ON FACTS AND IN CIRCUMSTANCES OF THE CASE, CIT(A) HAS ERRED IN CONFIRMING THE PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT AMOUNTING TO RS.2,00,000/ - . 2. BECAUSE ON FACTS AND IN CIRCUMSTANCES OF THE CASE, CIT(A) HAS ERRED IN NOT ALLOWING PROPER OPPORTUNITY OF BEING HEARD AND PASSING APPEAL ORDER EX - PARTE. 3. BECAUSE ON FACTS AND IN CIRCUMSTANCES OF THE CASE, CIT(A) HAS ERRED IN NOT APPRECIATING THAT BOTH T HE ASSESSMENT AND PENALTY PROCEEDINGS ARE SEPARATE ONE AND THE PENALTY PROCEEDINGS ARE TO BE ADJUDICATED AFRESH. 3. THIS APPEAL WAS LAST FIXED FOR HEARING ON 24/02/2015 AND ON THIS DATE , THE ASSESSEE HAD MOVED AN APPLICATION SEEKING ADJOURNMENT ON THE PL EA THAT THE ASSESSEES COUNSEL IS SUFFERING FROM THROAT AND LUNG INFECTION ALONG WITH 2 FLU AND HAS BEEN ADVISED BY THE DOCTOR TO TAKE COMPLETE REST FOR 4 - 5 DAYS. ON HIS REQUEST, HEARING WAS ADJOURNED TO 17/03/2015. ON THIS DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT AND HENCE, WE PROCEED TO DECIDE THIS APPEAL OF THE ASSESSEE EX - PARTE QUA THE ASSESSEE. 4. LEARNED D.R. OF THE REVENUE SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE CONSIDERED THE SUBMISS IONS OF LEARNED D.R. OF THE REVENUE, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE ORDER OF CIT(A) IS ALSO EX - PARTE BECAUSE NONE APPEARED BEFORE CIT(A) ALSO IN SPITE OF VARIOUS OPPORTUNITIE S PROVIDED BY HIM. THE PENALTY HAS BEEN CONFIRMED BY CIT(A) WITH A CLEAR FINDING THAT THE ADDITION OF RS.6.50 LAC IS ON THE BASIS OF UNEXPLAINED FDR MADE FROM SAVINGS BANK ACCOUNT NO.7548 MAINTAINED BY THE ASSESSEE WITH PUNJAB & SINDH BANK. HE HAS ALSO G IVEN A FINDING THAT THE ADDITION WAS UPHELD BY CIT(A) AND TRIBUNAL IN QUANTUM PROCEEDINGS. HE HAS ALSO NOTED THAT IN PENALTY PROCEEDINGS ALSO , THE ASSESSEE HAS FAILED TO EXPLAIN THE SOURCE OF THIS FDR AND THEREFORE, WE DO NOT FIND ANY INFIRMITY IN THE OR DER OF CIT(A). 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 28 / 04/2015 *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR