MOHANDAS KORANI, Ajmer V. ITO, Ajmer

ITA 856/JPR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2197 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 28-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DHK
• Keywords: Reasonable cause; Non compliance
• Section: 142(1)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 856/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12 MOHAN DAS KORANI, PLOT NO. 826, B.K. KAUL NAGAR, HANUMAN VIHAR, AJMER. CUKE VS. INCOME TAX OFFICER, WARD 1(2), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACJPK 6062 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE (WRITTEN SUBMISSIONS) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/03/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 07/04/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 11/07/2016 PASSED BY THE LD CIT(A), AJMER FOR THE A .Y. 2011-12, WHEREIN THE ASSESSEE HAS RAISED ONLY ONE GROUND OF APPEAL, WHICH IS AS UNDER: 1. THAT THE LD. CIT(A) ERRED IN LAW AS WELL AS ON FACTS OF THE CASE IN CONFIRMING THE PENALTY OF RS. 10,000 /- U/S 271(1)(B) IMPOSED BY THE INCOME TAX OFFICER. THE PENALTY SO IMPOSED AND CONFIRMED BY THE CIT(A) IS CONFIRMING TO THE PROVISIONS OF LAW AND FACTS HENCE KINDLY BE DELETED. ITA 856/JP/2016_ MOHAN DAS KORANI VS ITO 2 2. THE ASSESSING OFFICER HAD LEVIED A PENALTY OF RS. 10,000/- U/S 271(1)(B) OF THE ACT IN RESPECT OF NON COMPLIANCE OF NOTICES ISSUED U/S 142(1) OF THE ACT FROM TIME TO TIME DURING THE COUR SE OF ASSESSMENT PROCEEDINGS, WHICH HAS BEEN CONFIRMED BY THE LD. CIT( A) BY HOLDING AS UNDER:- 4.3 I HAVE GONE THROUGH THE PENALTY ORDER, STATEME NT OF FATS, GROUNDS OF APPEAL AND WRITTEN SUBMISSIONS CAREFULLY. IT IS SEEN THAT THE ASSESSEE HAS ARGUED THAT THE NON COMPLIANC E OF THE NOTICES ISSUED U/S 142(1) WAS DUE TO ILLNESS OF THE ASSESSEE. I AM OF THE CONSIDERED VIEW THAT DUE TO ILLNESS, THERE MAY BE DELAYED COMPLIANCE OF THE STATUTORY NOTICES BUT THE CASE OF THE APPELLANT IS NOT OF DELAYED COMPLIANCE. IT IS A CAS E OF ABSOLUTE NON COMPLIANCE IN SPITE OF NUMBER OF OPPORTUNITIES HAVING BEING PROVIDED BY THE A.O.. ILLNESS OF THE APPELLAN T CANNOT BE ACCEPTED AS REASONABLE CAUSE FOR THE ABSOLUTE NON C OMPLIANCE OF THE NOTICES ISSUED U/S 142(1). NO OTHER REASON F OR THE NON COMPLIANCE OF THE NOTICES ISSUED U/S 142(1) HAS BEE N GIVEN BY THE APPELLANT. IN VIEW OF THESE FACTS, I AM OF THE V IEW THAT THE A.O. HAS RIGHTLY LEVIED THE PENALTY OF RS. 10,000/- U/S 271(1)(B) FOR THE NUMBER OF NON COMPLIANCES MADE BY THE APPEL LANT. ACCORDINGLY, THE PENALTY LEVIED BY THE A.O. IS HERE BY CONFIRMED. 3. NOW THE ASSESSEE IS IN APPEAL BEFORE THIS BENCH B UT NONE ATTENDED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED WRITTE N SUBMISSIONS AND REITERATED THE ARGUMENTS AS MADE BEFORE THE LD. CIT( A). ITA 856/JP/2016_ MOHAN DAS KORANI VS ITO 3 4. LD. DR WAS HEARD. AFTER HEARING THE LD. DR, THE A PPEAL IS BEING DECIDED. 5. IT TRANSPIRES FROM THE RECORD THAT THE ASSESSING OFFICER HAS LEVIED THE PENALTY ON THE GROUND OF NON COMPLIANCE OF NOTICES U/S 142(1) OF THE ACT AND THE LD. CIT(A) HAS CONFIRMED THE PENALTY BY HOLD ING THAT ILLNESS OF THE APPELLANT CANNOT BE ACCEPTED AS REASONABLE CAUSE FO R THE ABSOLUTE NON COMPLIANCE OF THE NOTICES U/S 142(1) OF THE ACT. THE ASSESSING OFFICER HAS GIVEN NUMBER OF OPPORTUNITIES TO THE ASSESSEE TO CO MPLY THE NOTICES ISSUED. THEREFORE, I FIND NO ANY CONTRARY MATERIAL WHATEVER R EPORTED BY THE LD. CIT(A) IN HIS ORDER, THEREFORE IN ABSENCE OF ANY MAT ERIAL AGAINST THE FINDING OF THE LD. CIT(A), I HAVE NO ALTERNATE BUT TO CONCUR WITH THE FINDING OF THE LD. CIT(A), ACCORDINGLY, THE GROUND OF ASSESSEES AP PEAL IS DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/04/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07 TH APRIL, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MOHAN DAS KORANI, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(2), AJMER. ITA 856/JP/2016_ MOHAN DAS KORANI VS ITO 4 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 856/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR