MANOJ KUMAR CHOURASIYA , CHHATRPUR V. ITO , Chhatarpur

ITA 655/AGR/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9213 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBERAND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A NO.655/AGRA/2018 (ASSESSMENT YEAR: 2014-15) SHRI MANOJ KUMAR CHOURASIA, WARD NO.3, MAHARAJPUR, CHHATARPUR PAN: ANJPC6449B (APPELLANT) VS. ITO, CHHATARPUR (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI WASEEM ARSHAD, SR. DR ORDER PER LALIET KUMAR, J.M.: THIS APPEAL OF ASSESSEE IS DIRECTED AGAINST THE ORD ER OF COMMISSIONER OF INCOME TAX (APPEALS), GWALIOR, DATED 20-06-2018 FOR THE AY.2014-15 ON THE FOLLOWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LEARNED CIT(A) WAS NOT JUSTIFIED IN CONFIRMING THE PENALTY OF RS.35,000/- U/S 271A OF THE IT ACT. THE PENALTY MAY KINDLY BE CANCE LLED. 2. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, SUBSTITUTE & DELETE ANY GROUND AT ANY TIME OR BEFORE HEARING OF THE APPEAL. DATE OF HEARING 20-12-2019 DATE OF PRONOUNCEMENT 06-01-2020 I.T.A NO. 655/AGRA/2018 2 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING T HE COURSE OF HEARING AS SUCH WE HAVE HEARD AND DECIDED THE APPEAL ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. 3. THE LD.DR HAD SUBMITTED THAT THE TURNOVER OF THE ASSESSEE DURING THE ASSESSMENT YEAR UNDER CONSIDERATION WAS RS.42,72,60 2/- AND OUR ATTENTION WAS DRAWN TO PARA 4 OF THE ASSESSMENT ORDER, WHERE THE ASSESSING OFFICER AFTER REFERRING TO THE RETURN OF INCOME, PROFIT & L OSS A/C AND THE CASH DEPOSITED INTO THE BANK, CAME TO THE CONCLUSION THA T THE TURNOVER OF THE ASSESSEE MENTIONED IN THE RETURN OF INCOME WAS RS.4 2,72,602/-. AS THE TURNOVER OF ASSESSEE WAS MORE THAN RS.10 LAKHS AND ASSESSEE FAILED TO MAINTAIN THE BOOKS OF ACCOUNT, A SHOW CAUSE NOTICE U/S.271A OF THE INCOME TAX ACT [ACT] WAS ISSUED TO THE ASSESSEE. THE ASSES SEE FILED REPLY TO THE SHOW CAUSE NOTICE AND THE REPLY WAS CONSIDERED BY T HE ASSESSING OFFICER AND THEREAFTER, THE PENALTY U/S.271A OF THE ACT WAS CONFIRMED. 3.1. THE ASSESSEE BEING AGGRIEVED BY THE ORDER HAD APPROACHED TO THE CIT(A). HOWEVER, THE LD.CIT(A) HAD DISMISSED THE A PPEAL ON THE GROUND THAT THE APPEAL WAS FILED BELATEDLY AND THEREFORE T HE APPEAL IS DISMISSED IN LIMINE. I.T.A NO. 655/AGRA/2018 3 4. WE HAVE HEARD LD.DR AND PERUSED THE MATERIAL AVA ILABLE ON RECORD. LD.CIT(A) HAD DISMISSED THE APPEAL MAINLY ON THE GR OUND THAT THERE WAS DELAY IN FILING THE APPEAL BEFORE THE LD.CIT(A). A S PER PARA 3THE ORDER OF AO, WAS PASSED AND SERVED ON THE ASSESSEE ON 05-07- 2017 AND THE APPEAL WAS REQUIRED TO BE FILED ON OR BEFORE 04-08-2017, H OWEVER , THE APPEAL WAS FILED AGAINST THE AO ORDER ON 02-02-2018. ADMITTEDL Y, THERE WAS DELAY IN FILING THE APPEAL. HOWEVER, CONSIDERING THE TOTALIT Y OF THE CIRCUMSTANCES AND ESPECIALLY THE FACT THAT THE QUANTUM APPEAL IS STIL L PENDING BEFORE THE FIRST APPELLATE AUTHORITY, WE DEEM IT FIT AND PROPER TO A LLOW THE APPEAL OF THE ASSESSEE AND REMIT BACK THE MATTER TO THE FILE OF C IT(A) FOR DECIDING THE PRESENT APPEAL ON THE BASIS OF THE MERITS. NEEDLES S TO MENTION THAT THE DELAY IN FILING OF APPEAL IS CONDONED AND LD.CIT(A) SHALL DECIDE THE APPEAL IN ACCORDANCE WITH LAW, CONSIDERING THE MERITS OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06-01-2020 SD/ SD/- (DR. M.L. MEENA) (LALIET KUMAR) ACCOUNTANT MEMBER J UDICIAL MEMBER TNMM I.T.A NO. 655/AGRA/2018 4 COPY FORWARDED TO: 1. ASSESSEE 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT SR. PRIVA TE SECRETARY ITAT AGRA