M/S ANAYA GLOBAL SUPPLIERS PVT LTD., MUMBAI V. ITO 9(1)(3), MUMBAI

ITA 911/MUM/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3868 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 03-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 271(1)(c); 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 911/Mum/2020 (ननधधारणवर्ा / Assessment Year: 2015-16) M/s Anaya Global Suppliers Pvt. Ltd., 3 rd floor, Subham Centre-1, 491 Cardinal Gracious Road,, Nr. Holy Family Church, Andheri(E), Mumbai-400099 बनाम/ Vs. ITO-9(1)(3), Mumbai, Pin Code-400 099 स्थधयीलेखधसं./जीआइआरसं./PAN No. AAACK5044K (अपीलधथी/Appellant) : (प्रत्यथी / Respondent) अपीलधथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Mehul Jain, Ld. DR सुनवधईकीतधरीख/ Date of Hearing : 01.06.2022 घोर्णधकीतधरीख / Date of Pronouncement : 24.06.2022 आदेश / O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 30.09.2019 passed by Ld. CIT (A)-16, Mumbai in relation to penalty proceedings u/s 271(1)(b) of Rs. 2 I.T.A. No. 911/Mum/2020 M/s Anaya Global Suppliers Pvt. Ltd. 10,000/- for AY 2015-16. None appeared on behalf of the assessee despite service of notice. 2. From the perusal of the impugned order, it is seen that Assessee Company filed its return of income on 29.09.2015 for AY 2011-12. Thereafter the case was selected for scrutiny and notice u/s 142(1) was issued which according to AO, assessee did not complied with and for such non-compliance, penalty u/s 271(1)(b) for Rs. 10,000/- has been levied by the AO vide order dated 29.11.17. 3. Ld. CIT (A) noted that even during the course of appellate proceedings, notices were sent through e-mail, however none of these notices through mail has been responded. Accordingly, Ld. CIT(A) dismissed the appeal of the assessee. 4. From the perusal of the assessment order, it is seen that assessee had submitted before the AO that the notice issued on 03.07.2017 was misplaced by the security guard and when assessee could find the said notice, the same was duly complied with on 25.10.2017. Accordingly, assessment order passed u/s 143(3) after considering the replies and details furnished by 3 I.T.A. No. 911/Mum/2020 M/s Anaya Global Suppliers Pvt. Ltd. assessee. Though, the assessee has responded belatedly, but there is no default on the part of the assessee, therefore penalty levied u/s 271(1)(c) is directed to be deleted. 5. In the result, the appeal filed by the assessee stands allowed. Orders pronounced in the open court on 24 th June, 2002. Sd/- Sd/- (G. S. Pannu) (Amit Shukla) President Judicial Member मुंबई Mumbai;नदनधंक Dated : 24/06/2022 Sr.PS. Dhananjay आदेशकीप्रतितितिअग्रेतिि/Copy of the Order forwarded to : 1. अपीलधथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. नवभधगीयप्रनतनननध, आयकरअपीलीयअनधकरण, मुंबई/ DR, ITAT, Mumbai 6. गधर्ाफधईल / Guard File आदेशानुसार/ BY ORDER, .उि/सहायकिंजीकार (Dy./Asstt.Registrar) आयकरअिीिीयअतिकरण, मुंबई/ ITAT, Mumbai