The Jt. Sub Registrar, Karnal V. Director of Income Tax (CIB), Chandigarh

ITA 878/CHANDI/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73463 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-01-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 23-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NOS.878 TO 881 /CHD/2012 ASSESSMENT YEARS : 2006-07 TO 2009-10 THE JT. SUB REGISTRAR VS. DIRECTOR OF INCOME TAX (CIB), NISSING, DISTT. KARNAL. CHANDIGARH. PAN: RTKS11609D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 30.01.2014 DATE OF PRONOUNCEMENT : 12.02.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THIS BUNCH OF FOUR APPEALS FILED BY THE ASSESSEE AR E AGAINST THE CONSOLIDATED ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS), KARNAL DATED 27.04.2012 AGAINST THE ORDER PASSED UNDER SEC TION 271FA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING COMMON GRO UNDS IN BOTH THE APPEALS: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE PENALTY OF RS.54100/-FOR THE ALLEGED DEFAULT OF THE PROVISIONS OF 271 FA OF THE INCOME TAX ACT HAS WRONGLY AND ARBITRARILY BEEN IMPOSED AND IS NOT LEVIABLE. 2. THAT THERE WAS SUFFICIENT AND REASONABLE CAUSE FOR LATE FILLING OF A.I.R. THE DIRECTOR (GIB) HAS WRONGLY EXERCISED HIS DISCRETION TO IMPOSE PENALTY AND THE LEARNED C.L.T.(A) ERRED IN CONFIRMING THE SAME. 3. THE APPELLANT CRAVES LEAVE TO ADD OR AMEND THE GROUNDS OF APPEAL 2 BEFORE THE APPEAL IS FINALLY HEARD AND DISPOSED OFF . 3. THE REGISTRY HAD NOTED CERTAIN DEFECTS IN THE ME MO OF APPEAL FILED BY THE ASSESSEE, WHICH ARE AS UNDER: 4. RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. 5. CO.NO.11 IN THE MEMO OF THE APPEAL NOT CORRECTLY FILLED IN. 11. APPEAL/CROSS OBJECTION IS PRIMA FACIE TIME BAR RED BY 37 DAYS. FILED/NOT FILED CONDONATION PETITION. 16. OTHERS. THE LOWER AUTHORITIES PASSED ORDER IN THE NAME OF SUB REGISTRAR BUT APPEAL FILED BY JT.SUB REGISTR AR. PLEASE CLARIFY. 4. NOTICE IN THIS REGARD WAS GIVEN TO THE ASSESSEE BUT THE ASSESSEE HAS FAILED TO CORRECT THE DEFECTS POINTED OUT BY THE RE GISTRY. THE APPEALS FILED BY THE ASSESSEE ARE DELAYED BY 37 DAYS AND TI LL DATE NO APPLICATION FOR CONDONATION OF DELAY OR ANY OTHER SUBMISSIONS E XPLAINING THE DELAY IN FURNISHING THE PRESENT APPEALS HAVE BEEN FILED B Y THE ASSESSEE. THE APPEALS OF THE ASSESSEE WERE FIXED FOR HEARING ON 1 .11.2012 AND NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE MATTE R WAS ADJOURNED TO 19.12.2012. THE BENCH DID NOT FUNCTION ON THE NEXT TWO DATES OF HEARING I.E. 19.12.2012 AND 29.4.2013. THEREAFTER THE APP EALS WERE FIXED FOR HEARING ON 7.8.2013 AND AN APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE FOR ADJOURNMENT. THE CASE WAS ADJOURNED T O 26.9.2013 AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. H OWEVER, THE BENCH DID NOT FUNCTION ON 26.9.2013 AND THE APPEALS WERE FIXE D FOR HEARING ON 31.1.2014. NONE APPEARED ON BEHALF OF THE ASSESSEE ON 31.1.2014, NOR ANY APPLICATION WAS MOVED FOR ADJOURNMENT. IT SEEM S THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEALS. 5. IN THE FACTS AND CIRCUMSTANCES OF THE CASE WHERE THE ASSESSEE HAS FAILED TO REMOVE THE DEFECTS AND HAS EVEN FAILED TO EXPLAIN THE DELAY IN FURNISHING THE APPEALS LATE BY 37 DAYS AND DESPITE VARIOUS NOTICES ISSUED TO THE ASSESSEE AND EVEN FAILED TO PUT IN APPEARANC E, WE HOLD THAT THE 3 APPEALS FILED BY THE ASSESSEE ARE NOT MAINTAINABLE AND ARE DISMISSED IN LIMINE. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE I N ITA NOS.878 TO 881/CHD/2012 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF FEBRUARY, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH FEBRUARY, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH