M/s. Highrise Construction, Valsad V. The ACIT.,Vapi Circle, Vapi

ITA 740/AHD/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72861 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 09-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER ITA NO.740/AHD/2010 M/S. HIGHRISE CONSTRUCTIONS, 210, G.I.D.C., ESTATE, UMBERGAM VALSAD, PAN: AADFH 3037K V/S. THE ACIT, VAPI CIRCLE, VAPI. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI K.C. MATHEWS, SR.D.R. ASSESSEE(S) BY : NONE / DATE OF HEARING : 07/01/2014 / DATE OF PRONOUNCEMENT: 10/01/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M AN ORDER OF LEARNED CIT(A), VALSAD DATED 15.09.2009 AND THE ONLY GROUND RAISED IS REPRODUCED BELOW: ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LEARNED CIT(APPEALS) HAS ERRED IN CONF IRMING THE ACTION OF ASSESSING OFFICER IN IMPOSING PENALTY OF RS.38,5 1,660/- U/S. 271(1)(C) OF THE IT ACT, 1961. 2. AT THE OUTSET, IT IS WORTH TO MENTION THAT THE A SSESSEE HAD MOVED AN ADJOURNMENT APPLICATION TODAY DATED 6 TH OF JANUARY, 2014 SEEKING TIME FOR PREPARATION OF THE CASE. HOWE VER, WE HAVE NOTED THAT THE QUANTUM ADDITION WAS CHALLENGED BY T HIS APPELLANT HOWEVER ITAT D BENCH AHMEDABAD IN ITA NO.397/AHD/ 2009 FOR A.Y. 2005-06 TITLED AS M/S. HIGHRISE CONSTRUCTI ON VS. ACIT, VIDE AN ORDER DATED 11.04.2012 DISMISSED THAT APPEA L OF THE ITA NO.740/AHD/2010 M/S. HIGHRISE CONSTRUCTION, VALSAD VS. THE ACIT, VA PI CIRCLE, VAPI - 2 - ASSESSEE BY FOLLOWING B.N. BHATTACHARJEE, 118 ITR 4 61 (SC) ON THE GROUND OF NON PROSECUTION AND NON APPEARANCE ON THE PART OF THE APPELLANT. HAVING THIS INFORMATION ON RECORD WE HAVE INQUIRED WHETHER ANY MISCELLANEOUS APPLICATION HAS BEEN MOVE D BY THE APPLICANT TO RECALL THAT ORDER BUT WE HAVE BEEN INF ORMED THAT SO FAR NO SUCH PETITION IS PENDING IN THE CASE OF THIS ASS ESSEE. THEREFORE IN A SITUATION WHEN THE QUANTUM APPEAL HAS BEEN DIS MISSED EX- PARTE AND THAT THE ASSESSEE HAD SOUGHT ADJOURNMENT AFTER ADJOURNMENT IN THIS APPEAL AS WELL HENCE WE HEREBY HOLD THAT THIS ASSESSEE APPEARS TO BE NOT INTERESTED IN DECIDING A N ISSUE OF LEVY OF PENALTY. IN THE LIKE MANNER AS ALREADY HELD BY RESP ECTED CO- ORDINATE BENCH BY DISMISSING THE QUANTUM APPEAL OF THE ASSESSEE WE HEREBY FOLLOW THE DECISION OF B.N. BHATTACHARJEE , 118 ITR 461 AND DISMISS THIS APPEAL FOR NON PROSECUTION. HOWEVE R, THE ASSESSEE IS AT LIBERTY TO APPROACH THIS TRIBUNAL FOR ANY RED RESSAL AS PER LAW SO THAT THE ASSESSEE CAN ESTABLISH THAT THERE WAS A SUFFICIENT AND REASONABLE CAUSE FOR NON APPEARANCE IN THE PAST. 3. IN THE RESULT, THE PRESENT APPEAL IS DISMISSED F OR WANT OF PROSECUTION. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 10/01/2014 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY TRUE COPY TRUE COPY TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD ITA NO.740/AHD/2010 M/S. HIGHRISE CONSTRUCTION, VALSAD VS. THE ACIT, VA PI CIRCLE, VAPI - 3 - 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD