Vishwakarma Projects India Pvt Ltd, New Delhi V. ITO WARD - 26(4), New Delhi

ITA 6451/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5441 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 31-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 139(1); 271B

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member ITA No. 6451/Del/2019 Asstt. Year : 2010-11 Vishwakarma Projects India Pvt. Ltd, 1.B-145, Kalka JI, New Delhi Vs. Ito, Ward-26(4), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCV5570A Assessee by : None Revenue by : Shri M. Barnawal, Sr. DR Date of Hearing: 14/07/2022 Date of Pronouncement: 20.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. This appeal is filed by the Assessee against the order of the ld CIT(A)-9, New Delhi dated 15.05.2019 for the Assessment Year 2010- 11. 2. The Assessee has raised the following grounds of appeal:- “1. That having regards to the facts and circumstances of the case, the Hon’ble CIT(A) has erred in confirming the penalty of Rs. 20,000/- imposed by the ld AO. 3. The relevant facts of the case for adjudication are as under:- • The assessee has not filed return of income u/s 139(1) of the Act. • The Assesse has not filed return of income in response to the notice issued u/s 148. • The assessee has not complied to the Notice u/s 142(1). • Penalty notice u/s 271(1)(b) has been issued on 02.11.2017 and 28.05.2018. Page | 2 • No compliance has been made to the penalty notice issued u/s 271(1)(b), hence, the AO levied penalty of Rs. 20,000/-, with the approval of the Addll. CIT. 4. Aggrieved the assessee filed appeal before the ld CIT(A), wherein, has argued against the levy of penalty u/s 271B which was in relation to the “turnover of futures and options” instead of penalty levied u/s 271(1)(b). In the absence of any explanation with regard to penalty levied u/s 271(1)(b) the ld CIT(A) confirmed the penalty. 5. We find the CIT(A) has issued notices on 28.08.2017, 08.11.2017, 02.12.2017, 28.05.2018 and the assessee has not responded to any of the notices. The notice issued by the Tribunal to the address mentioned in Form No. 36 has also been returned with the remarks “left”. It is duty of the assessee to inform the postal authorities to redirect all the communications to the new address which the assessee failed to do so. Keeping in view the cavalier attitude of the assessee in responding to the notices issued by the authorities over the entire period of proceedings, we, hereby, decline to interfere with the order of the ld CIT(A) in confirming the penalty levied for non-compliance to the statutory notice issued by the Revenue authorities. 6. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 20/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR