GIRISH MOTILAL JAIN, Nndurbar V. Additional Commissioner of Income Tax, Delhi

ITA 92/PUN/2023

AI Insights

The case involves Girish Motilal Jain, the appellant, who faced penalties for non-compliance with notices issued under section 142(1) of the Income Tax Act, 1961, during the assessment year 2012-13. The AO issued two notices requesting information, to which the assessee did not respond. Consequently, the AO initiated penalty proceedings and imposed a penalty of Rs. 10,000 for each non-compliance. The assessee's appeal to the CIT(A), NFAC, Delhi, was unsuccessful, leading to the current appeal before the Income Tax Appellate Tribunal, Pune. The Tribunal dismissed the appeal, agreeing with the lower authorities that the assessee willfully failed to comply with the statutory notices.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132850 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NATIONAL ASSESSMENT CENTRE
• Section: 142(1); 250

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.92/PUN/2023 धििाारण वर्ा / Assessment Year : 2012-13 Girish Motilal Jain, Motilal Jain Samata Provision, Bohari Market, Shahada, Nandurbar – 425409 PAN : AFEPJ1601D .......अपीलाथी / Appellant बिाम / V/s. Additional/Joint/Deputy/Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi ......प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 02-03-2023 घोषणा की तारीख / Date of Pronouncement : 09-03-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 28-11-2022 passed by the National Faceless Appeal Centre, Delhi (“NFAC”) for assessment year 2012-13. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent 2 ITA No.92/PUN/2023, A.Y. 2012-13 and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 3. The only issue is to be decided is as to whether the CIT(A), NFAC, Delhi justified in confirming the levy of penalty u/s. 271(1)(b) of the Act. 4. We note that the AO issued notices u/s. 142(1) of the Act to the assessee requesting to furnish the desired information as per questionnaire annexed with the said notices. We note that the first notice dated 10-10- 2019 and second notice dated 12-11-2019 were issued but no written reply has been submitted by the assessee, thereby, the AO initiated penalty proceedings u/s. 271(1)(b) of the Act by issuing notice dated 22-11-2019 intimating the date of hearing on 27-11-2019. The first para of the penalty order dated 22-07-2021 clearly shows the recording of AO that the assessee did not respond to the said notices. Another show cause notice dated 05-03-2021 issued to the assessee by National Assessment Centre (NeAC) fixing the date of hearing on 22-03-2021 clearly stating non- compliance of which the proceedings shall be disposed off ex-parte on the basis of material available on record. On perusal of penalty order dated 22-07-2021 clearly shows that the assessee failed to comply with the show cause notices issued in the penalty proceedings u/s. 271(1)(b) of the Act. Having no option, the AO levied penalty of Rs.10,000/- each for non compliance notices dated 10-10-2019 and 12-11-2019 issued u/s. 142(1) of the Act. Having aggrieved by the said penalty order, the assessee preferred an appeal before the CIT(A), NFAC, Delhi. 5. On perusal of para 4 of the impugned order, we note that the assessee filed reply having considering the same the NFAC, Delhi held that 3 ITA No.92/PUN/2023, A.Y. 2012-13 the assessee willfully has not made compliance of statutory notices and confirmed the order of AO in imposing the penalty u/s. 271(1)(b) of the Act. As discussed above, before us no reasons were furnished for non- compliance of notices issued u/s. 142(1) of the Act, penalty proceedings notices u/s. 271(1)(b) of the Act and also notices issued u/s. 250 of the Act. Therefore, we hold that the assessee has no explanation to offer for non-compliance of statutory notice issued u/s. 142(1) of the Act and we find no infirmity in the impugned order. Thus, the order of CIT(A) is not justified and grounds raised by the assessee are dismissed. 6. In the result, the appeal of assessee is dismissed. Order pronounced in the open court on 09 th March, 2023. Sd/- sd/- /- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 09 th March, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदध, आयकर अपीलीय अदधकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आदेशानुसार / BY ORDER, /// TRUE COPY /// वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune