ROHINI SILKS, MUMBAI V. ITO 17(1)(4), MUMBAI

ITA 778/MUM/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8008 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PURUSHOTTAM KUMAR LD

Judgement Text

ITA NO.778/MUM/2016 ROHINI SILKS ASSESSMENT YEAR-2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO.778/MUM/2016 ( / ASSESSMENT YEAR: 2010-11) ROHINI SILKS GALA NO.87, 3 RD FLOOR MUNICIPAL INDUSTRIAL ESTATE DAINIK SHIVNER MARG GANDHINAGAR, WORLI MUMBAI-400 018 / VS. INCOME TAX OFFICER 17(1)(4) 1 ST FLOOR, R.NO.112 PIRAMAL CHAMBERS, LALBUAG MUMBAI -400 012 ! ./ ./PAN/GIR NO. AAKFR-0224-K ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) A SSESSEE BY : NONE RE VENUE BY : PURUSHOTTAM KUMAR, LD. SR. DR / DATE OF HEARING : 05/12/2017 / DATE OF PRONOUNCEMENT : 20/12 /2017 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2010-11 ASSAILS THE ORDER OF THE LD. COMMISSIONER O F INCOME-TAX (APPEALS)-32 CIT(A)], MUMBAI, APPEAL NO. CIT(A)-32/IT-252/17(1)(4)/13- 14 DATED 04/12/2015 QUA CONFIRMATION OF PENALTY U/S 271(1)(C) FOR ITA NO.778/MUM/2016 ROHINI SILKS ASSESSMENT YEAR-2010-11 2 RS.1,06,907/-. NONE HAS APPEARED FOR ASSESSEE DESPI TE NOTICE AND NO ADJOURNMENT APPLICATION IS ON RECORD. LEFT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MATERIAL AVAIL ABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE [DR]. THE PENALTY U/S 271(1)(C) WAS LEVIED BY LD. INCOME TAX OFFICER-17(1)(4) [AO] VIDE ORDER DATED 20/09/2013 WHEREAS THE QUANTUM ASSESSMENT WAS FRAMED ON 20/03/2013 U/S 143(3). 2. FACTS LEADING TO THE SAME ARE THAT THE ASSESSEE, A RESIDENT FIRM, IN QUANTUM ASSESSMENT, HAS SUFFERED DISALLOWANCE U/S 4 0(A)(IA) FOR RS.3,45,982/- FOR NON DEDUCTION OF TAX AT SOURCE ON CERTAIN PAYMENTS. CONSEQUENTLY, THE IMPUGNED PENALTY OF RS.1,06,907/- WAS LEVIED BY LD. AO WHICH WAS CONTESTED WITHOUT ANY SUCCESS BEFORE L D. CIT(A) VIDE IMPUGNED ORDER DATED 04/12/2015. THE LD. CIT(A) NOT ED THAT THE APPEAL WAS FILED WITH A DELAY OF 139 DAYS, WHICH COULD NOT BE EXPLAINED / EVIDENCED BY THE ASSESSEE AND THEREFORE, THE APPEAL WAS DISMISSED ON THE GROUND OF DELAY. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. THE LD. DR PLACED RELIANCE ON THE STAND OF LOWE R AUTHORITIES AND JUSTIFIED THE PENALTY. 3. HEARD AND PERUSED RELEVANT MATERIAL ON RECORD. A LTHOUGH WE CONCUR WITH THE STAND OF REVENUE THAT THE ASSESSEE WAS NEGLIGENT IN PURSUING HIS APPEAL BEFORE FIRST APPELLATE AUTHORIT Y YET IN THE INTEREST OF JUSTICE, WE DEEM IT FIT TO GRANT ANOTHER OPPORTUNIT Y TO THE ASSESSEE TO EXPLAIN THE DELAY AND ALSO CONTEST THE PENALTY ON M ERITS, IF DELAY IS CONDONED. HENCE, THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO ASSESSEE TO REPRESENT HIS CASE FORTHWITH FAILING WHICH ITA NO.778/MUM/2016 ROHINI SILKS ASSESSMENT YEAR-2010-11 3 THE LD. CIT(A) SHALL BE AT LIBERTY TO DISPOSE-OFF T HE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 4. RESULTANTLY, THE ASSESSEES APPEAL STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER, 2017 SD/- SD/- (JOGINDER SINGH) (MANOJ KUMAR AGGAR WAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 20.12.2017 SR.PS:- THIRUMALESH ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. $'. , . , / DR, ITAT, MUMBAI 6. / / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI