SHELLY Y. ARORA, MUMBAI V. DCIT CEN CIR 2, MUMBAI

ITA 6135/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56268 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 28-12-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 10-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 6135/MUM./2010 (ASSESSMENT YEAR : 2009-10 ) MRS. SHELLY Y. ARORA 9/10, VAISHALI, S.V.P. ROAD SANTACRUZ (WEST) MUMBAI 400 054 PAN AAACI4829C .. APPELLANT V/S DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, MUMBAI .... RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. V.V. SHASTRI DATE OF HEARING 28.12.2011 DATE OF ORDER 28.12.2011 O R D E R PER J. SUDHAKAR REDDY, A.M. THIS APPEAL PREFERRED BY THE ASSESSEE, IS DIRECTED AGAINST THE IMPUGNED ORDER DATED 17 TH JUNE 2010, PASSED BY THE COMMISSIONER (APPEALS)-XXXVI, MUMBAI, FOR ASSESSMENT YEAR 2009-1 0. THE SOLE GROUND RAISED BY THE ASSESSEE IS, WHETHER OR NOT THE COMMI SSIONER (APPEALS) WAS JUSTIFIED IN CONFIRMING THE PENALTY OF ` 10,000, UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT ) IMPOSED BY THE ASSESSING OFFICER. MRS. SHELLY Y. ARORA ITA NO.6135/MUM./2010 2 2. BEFORE US, WHEN THE CASE WAS CALLED FOR HEARING, NE ITHER THE ASSESSEE NOR ANY OF ITS AUTHORISED REPRESENTATIVES APPEARED BEFORE US. THERE IS NO APPLICATION SEEKING ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, THE BENCH WAS OF THE VIEW THAT THE ASSESSEES APPEAL CA N BE DISPOSED OFF IN THE ABSENCE OF THE ASSESSEE. ACCORDINGLY, WE PROCEED TO DISPOSE OFF THESE APPEAL EX-PARTE, QUA THE ASSESSEE AND AFTER HEARING THE LE ARNED DEPARTMENTAL REPRESENTATIVE. 3. THE COMMISSIONER (APPEALS), IN THE IMPUGNED ORDER, STATED AS FOLLOWS:- 5. I HAVE PERUSED THE FACTS OF THE CASE AND THE OR DER OF THE ASSESSING OFFICER. THE APPELLANT HAS NEITHER SUBMIT TED ANY WRITTEN SUBMISSION NOR FILED HER RETURN OF INCOME IN TIME A ND AS THE APPELLANT HAD CONTRAVENED THE PROVISIONS OF SECTION 142(1), T HE APPELLANT IS THEREFORE LIABLE FOR PENALTY UNDER SECTION 271(1)(B ) OF THE ACT. THEREFORE, THE ASSESSING OFFICER WAS RIGHT IN HIS A CTION TO IMPOSE PENALTY UNDER SECTION 271(1)(B) OF THE ACT. IN VIEW OF THE ABOVE, THE STAND OF THE ASSESSING OFFICER IS UPHELD AND THE GR OUND OF APPEAL OF THE APPELLANT IS DISMISSED. 4. BEFORE US ALSO, THE ASSESSEE HAS NOT SUBMITTED ANY WRITTEN SUBMISSIONS. IN THE ABSENCE OF ANY ARGUMENTS MADE B Y THE ASSESSEE, WE HAVE NO REASON TO TAKE A VIEW OTHER THAN THE VIEW T AKEN BY THE COMMISSIONER (APPEALS). CONSEQUENTLY, THE ORDER PAS SED BY THE COMMISSIONER (APPEALS) IS UPHELD. THE GROUND RAISED BY THE ASSESSEE IS DISMISSED. 5. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.12.2011 SD/- B.R. MITTAL JUDICIAL MEMBER SD/- J. SUDHAKAR REDDY ACCOUNTANT MEMBER MUMBAI, DATED: 28 TH DECEMBER 2011 MRS. SHELLY Y. ARORA ITA NO.6135/MUM./2010 3 COPY TO : (1) THE ASSESSEE; (2) THE RESPONDENT; (3) THE CIT(A), MUMBAI, CONCERNED; (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, E BENCH, ITAT, MUMBAI. TRUE COPY BY ORDER PRADEEP J. CHOWDHURY ASSISTANT REGISTRAR SR. PRIVATE SECRETARY ITAT, MUMBAI BENCHES, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON 28.12.2011 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 28.12.2011 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 28.12.2011 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 28.12.2011 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 28.12.2011 SR.PS 6. DATE OF PRONOUNCEMENT 28.12.2011 SR.PS 7. FILE SENT TO THE BENCH CLERK 29.12.2011 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER