Pradip Maruti Powar, Kolhapur V. Income-tax Officer, Ward - 2(2), Kolhapur

ITA 693/PUN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1618 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-07-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside
• Section: 13; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO S . 692, 693 & 694 /PUN/20 18 / ASSESSMENT YEAR : 2008 - 09 PRADIP MARUTI POWAR 2073, 13 TH LANE, RAJARAMPURI, KOLHAPUR, PAN : AJAPP8749E ....... / APPELLANT / V/S. THE INCOME TAX OFFICER, WARD - 2(2), KOLHAPUR. / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 01 .0 7 .2021 / DATE OF PRONOUNCEMENT : 01 . 0 7 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THESE THREE APPEALS PREFERRED BY THE COMMON ASSESSEE EMANATES FROM THE COMMON ORDER OF THE LD. CIT(APPEAL) - 2, KOLHAPUR DATED 11.01.2018 FOR THE ASSESSMENT YEAR 2008 - 09 AS PER THE FOLLOWING COMMON GROUNDS OF APPEA L ON RECORD : 1. ON THE FACTS AND IN THE CI RCUMSTANCES OF THE CASE AND IN LAW THE PENALTY LEVIED OF RS.10,000/ - IN EACH OF THE APPEALS IS NOT JUSTIFIED CONSIDERING THE FACTS OF THE CASE AND REASONABLE CAUSE FOR NON - ATTENDANCE BY THE ASSESSEE. THE PENALTY LEVIED BE QUASHED. 2 ITA NO S . 692 TO 694 /PUN/20 18 A.Y. 2008 - 09 2. THE APPELLANT CRAVES TO LEAVE, ADD/AMEND OR ALTER ANY OF THE ABOVE GROUNDS OF APPEAL. 2. THE ONLY GRIEVANCE RAISED IN ALL THESE APPEALS IS WITH REGARD TO LEVY OF PENALTY OF RS.10,000/ - IN EACH OF THE APPEALS U/S.271 (1)(B) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT ). 3. AT THE TIME OF HEARING, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE WAS PRESENT. THE SUBMISSIONS OF THE LD. DR WERE RECORDED AND THE CASES WERE CONSIDERED ON MERITS. 4. THAT ON PERUSAL OF THE ORDER OF THE LD. CIT(APPEAL) IN RESPECT OF ALL THESE APPEALS, IT IS OBSERVED THAT HE HAS NOT DEALT WITH THE MERITS OF THE CASE SINCE BEFORE HIM THE GROUNDS OF APPEAL S RAISED BY THE ASSESSEE AS ENCLOSED IN FORM - 35 PERTAIN ED TO QUANTUM ADDITIO N ISSUES BUT NOT IN RESPECT OF THE LEVY OF PENALTY U/S.271 (1)(B) OF THE ACT. SINCE THE GROUNDS OF APPEAL DID NOT EMANATE FROM PENALTY ORDERS, THE LD. CIT(APPEAL) HAD DIS MISSED THEM IN LIMINE. THAT THEREFORE, THE LD. CIT(APPEAL) HAS NOT ADJUDICATED UPON TH E RIGHTS AND LIABILITIES OF THE PARTIES HEREIN. WE ALSO OBSERVE THAT THE ASSESSEE WHO WAS SERVED NOTICE U/S.142(1) OF THE ACT BY TH E ASSESSING OFFICER REQUESTING HIM TO ATTEND THE HEARING, THERE WAS NO RESPONSE FROM THE ASSESSEE AND HE HAD FAILED TO ATTEN D THE SAME. THE ASSESSEE HAD ALSO NOT PROVIDED ANY REASONABLE CAUSE BEFORE THE REVENUE AUTHORITIES FOR SUCH NON - COMPLIANCE . THAT HOWEVER, WE ALWAYS CONSIDER THE FACT THAT INCOME TAX ACT IS WELFARE LEGISLATION AND NOT PENAL LEGISLATION. THEREFORE, AS FAR AS POSSIBLE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE ON MERITS BE FORE THE QUASI - JUDICIAL AUTHORITIES . WE ARE OF THE CONSIDERED VIEW, THEREFORE 3 ITA NO S . 692 TO 694 /PUN/20 18 A.Y. 2008 - 09 THAT THE CASES OF THE ASSESSEE MUST BE DEALT WITH ON MERITS BY THE LD. CIT(APPEAL). 5. T HE LD. DR FAIRLY CONCEDED TO THIS OBSERVATION OF THE BENCH. IN VIEW THEREOF, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMAND THE MATTERS BACK TO HIS FILE TO ADJUDICATE WHETHER PENALTY U/S.271 (1)(B) OF THE ACT WOULD BE LEVIABLE IN THE CASES OF THE ASSESSEE ON MERITS AS PER LAW. AT THE SAME TIME, THE ASSESSEE IS DIRECTED TO RECTIFY THE DEFECTS IN THE GROUNDS OF APPEAL IN FORM 35 AND FILE PROPER GROUNDS OF APPEAL ALONG WITH NECESSARY DOCUMENTS /EVIDENCES TO REPRESENT HIS CASES ON MERITS. THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREINABOVE. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 01 ST DAY OF JU LY , 20 2 1 . SD / - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 01 ST JU LY , 202 1 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 2, KOLHAPUR. 4. THE PR. CIT - 2, KOLHAPUR. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO S . 692 TO 694 /PUN/20 18 A.Y. 2008 - 09 DATE 1 DRAFT DICTATED ON 01 .0 7 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 01.07 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 5 ITA NO S . 692 TO 694 /PUN/20 18 A.Y. 2008 - 09 11 DATE OF DISPATCH OF ORDER