Sh. Malwinder Singh, Khanna V. ITO, Khanna

ITA 694/CHANDI/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8381 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 24-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA NO. 694/CHD/2015 ASSESSMENT YEAR: 2009-10 SHRI MALWINDER SINGH, VS THE ITO, C/O M/S SATGURU GENERAL STORE, WARD-II, STREET NO.6, KHANNA. KRISHAN NAGAR, AMLOH ROAD, KHANNA. PAN: BBGPS3005) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 25.02.2016 DATE OF PRONOUNCEMENT : 01.03.2016 O R D E R THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST T HE ORDER OF LD. CIT(APPEALS)-II, LUDHIANA DATED 21.05. 2015 FOR ASSESSMENT YEAR 2009-10 CHALLENGING THE LEVY OF PEN ALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT . 2. THE ASSESSING OFFICER LEVIED PENALTY ON THE ADDI TION OF RS. 6 LACS ON ACCOUNT OF THE MARRIAGE EXPENSES NOT EXPL AINED BY ASSESSEE. THE APPEALS OF THE ASSESSEE ON QUANTUM H AVE BEEN DISMISSED UPTO THE STAGE OF TRIBUNAL. NONE APPEARE D ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE APPEA L DESPITE NOTIFYING THE DATES OF HEARING TO THE ASSESSEE. SI NCE THERE IS NO REPRESENTATIVES FROM THE SIDE OF ASSESSEE AND NO INFIRMITY HAVE BEEN POINTED OUT IN THE ORDER OF THE LD. CIT(A PPEALS), 2 THEREFORE, I AM NOT INCLINED TO INTERFERE WITH THE ORDER OF LD. CIT(APPEALS) IN DISMISSING THE APPEAL OF ASSESSEE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED: 1 ST MARCH,2016. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH