Smt Inti Venkata Surya Kanya Kumari, Tanuku V. The ITO, Ward-1, Tanuku

ITA 93/VIZ/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50284 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 14-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D KOMALI KRISHNA
• Section: 142(1)

Judgement Text

ITA NO93/VIZ/2011 I.V.S.K. KUMARI, TANUKU. 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 93 /VIZAG/ 20 11 ASSESSMENT YEAR : 2007 - 08 SMT. INTI VENKATA S URYA KANYA KUMARI TANUKU VS. ITO WARD - 1 TANUKU (APPELLANT) (RESPONDENT) PAN NO.ABDPI 1663H APPELLANT BY: S MT. D. KOMALI KRISHNA, SR. DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS IS AN APPEAL AGAINST THE ORDER OF THE CIT(A) CONFIRMING THE PENALTY LEVIED U/S 271(1)(B) OF THE I.T. ACT. 2. DURING THE COURSE OF HEARING OUR ATTENTION WAS I NVITED TO THE FACT THAT ON OBTAINING INFORMATION RELATING TO EARNING OF CAP ITAL GAINS BY THE ASSESSEE, THE ASSESSING OFFICER HAS ISSUED STATUTORY NOTICE U /S 142(1) CALLING FOR RETURN FOR THE ASSESSMENT YEAR 2007-08. THE ASSESSEE NEIT HER FILED ANY RETURN NOR SOUGHT ANY ADJOURNMENT. FOR ENFORCING COMPLIANCE T HE ASSESSING OFFICER ISSUED A PENALTY SHOW CAUSE NOTICE TO WHICH IT WAS REPLIED THAT ASSESSEE WAS SUFFERING FROM SPINAL INJURY AND HAS BEEN ADVISED T O TAKE 6 MONTHS BED REST BY DOCTOR AFTER WHICH SHE WOULD COMPLY TO THE STATU TORY NOTICE. HOWEVER, EVEN AFTER A LAPSE OF 6 MONTHS NO RETURN WAS FORTHC OMING. UPON THE ISSUE OF PENALTY SHOW CAUSE NOTICE U/S 271(1)(B) FOR THE SEC OND TIME THE ASSESSEE SUBMITTED INTERALIA THAT SHE WAS IN THE PROCESS OF COLLECTING DOCUMENTS FROM THE SUB-REGISTRAR IN CONNECTION WITH THE LAND TRANS ACTIONS AND SHE WOULD FILE HER RETURN IN DUE COURSE OF TIME AND THAT NO ADVERS E VIEW BE TAKEN BY THE ASSESSING AUTHORITY FOR THE PURPOSE OF LEVY OF PENA LTY. AFTER EXAMINING THE EXPLANATION, THE ASSESSING OFFICER CONCLUDED THAT A SSESSEE DID NOT FURNISH ANY TIME FRAME FOR FILING OF RETURN BUT MERELY TRIED TO PROLONG THE PROCEEDINGS WITHOUT ANY INTENTION OF COMPLYING TO THE STATUTORY NOTICE. CONSEQUENTLY THE ITA NO93/VIZ/2011 I.V.S.K. KUMARI, TANUKU. 2 ASSESSING OFFICER HAD PASSED AN EX-PARTE ASSESSMENT ORDER AND SIMULTANEOUSLY LEVIED THE PENALTY OF RS.10,000/- U/ S 271(1)(B) OF THE ACT. 3. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT( A) BUT DID NOT FIND FAVOUR WITH HIM. NOW THE ASSESSEE IS BEFORE US AND REITERATED THE SAME CONTENTIONS. THE LD. D.R. ON THE OTHER HAND HAS SU BMITTED THAT THE ASSESSEE DID NOT COOPERATE THE ASSESSING OFFICER. EVEN THE STATUTORY NOTICE WAS NOT DULY REPLIED. HE ALWAYS TRIED TO EVADE THE COMPLIA NCE OF THE NOTICES, THEREFORE, THE A.O. HAS RIGHTLY LEVIED THE PENALTY. 4. HAVING CAREFULLY EXAMINED THE ORDER OF THE LOWER AUTHORITIES IN THE LIGHT OF RIVAL SUBMISSIONS, WE FIND THAT THE ASSESS EE HAS ADOPTED A CALLOUS ATTITUDE TOWARDS THE REVENUE AUTHORITIES. THE ASSE SSEE IS A HOUSE WIFE AND ALL INCOME TAX MATTERS MAY BE LOOKED AFTER BY HER H USBAND. THE STATUTORY NOTICES WERE NOT EVEN REPLIED BY THE ASSESSEES. TH EREFORE, WE ARE OF THE VIEW THAT THE ASSESSING OFFICER HAS RIGHTLY LEVIED THE PENALTY U/S 271(1)(B) OF THE ACT FOR THE NON-COMPLIANCE OF THE DIRECTIONS OF THE ASSESSING OFFICER. WE HAVE ALSO CAREFULLY GONE THROUGH THE ORDER OF THE C IT(A) AND WE FIND THAT HE HAS PROPERLY EXAMINED THE ISSUE IN HIS ORDER AND WE FIND NO INFIRMITY THEREIN. WE ACCORDINGLY CONFIRM THE SAME. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 24-06-2011. SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 24-06-2011 ITA NO93/VIZ/2011 I.V.S.K. KUMARI, TANUKU. 3 COPY TO 1 SMT. INTI VENKATA SURYA KANYA KUMARI, W/O SRI NAGES WARA RAO, D.NO.24 - 22-2/1, SAJJAPURAM, TANUKU, W.G. DIST. 2 ITO WARD - 1, TANUKU 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM