BHURMAL BAXIRAM JAIN, MUMBAI V. ADDITIONAL COMMISSIONER OF INCOME TAX TDS, THANE

MA 295/MUM/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5895 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N HEMALATHA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M A NO. 295 / MUM/20 17 (ARISING OUT OF ITA NO.4805/MUM/2016) (ASSESSMENT YEAR - 2009 - 10) M A NO. 296/ MUM/20 17 (ARISING OUT OF ITA NO.4806/MUM/2016) (ASSESSMENT YEAR - 20 10 - 11) M A NO. 297/ MUM/20 17 (ARISING OUT OF ITA NO.4807/MUM/2016) (ASSESSMENT YEAR - 2011 - 12) SHRI BHURMAL B JAIN SHOP NO.10, VISWADEEP BUILDING, STATION ROAD NEAR CANARA BANK DOMBIVILI (EAST) 421 201 VS. ADDL.CIT. TDS QURESHI MENTION, GOKHALE ROAD NAVPA DA, THANE (W) PAN/GIR NO. ACRPJ9482G APPELLANT ) .. RESPONDENT ) M A NO. 298/ MUM/20 17 (ARISING OUT OF ITA NO.4808/MUM/2016) (ASSESSMENT YEAR - 2009 - 10) M A NO. 299/ MUM/20 17 (ARISING OUT OF ITA NO.4809/MUM/2016) (ASSESSMENT YEAR - 2010 - 11) M A NO. 300/ MUM/20 17 (ARISING OUT OF ITA NO.4810/MUM/2016) (ASSESSMENT YEAR - 2011 - 12) SHRI RAJENDRA B JAIN 1 ST FLOOR, WADAL BUILDING NEAR DNS BANK. MAIN BRANCH MANPADA ROAD, DOMBIVALI (E) MUMBAI 421 201 VS. ADDL.CIT. TDS QURESHI MENTION, GOKHALE R OAD NAVPADA, THANE (W) PAN/GIR NO. AAPPJ3404J APPELLANT ) .. RESPONDENT ) M.A.NO.295/MUM/2017 TO 300/MUM/2017 SHRI BHURM AL B JAIN & SHRI RAJENDRA B.JAIN 2 ASSESSEE BY SHRI N.A. KULKARNI REVENUE BY MS.N. HEMALATHA DATE OF HEARING 20 / 10 /201 7 DATE OF PRONOUNCEME NT 23 / 10 /201 7 / O R D E R PER R.C.SH ARMA (A.M) : THESE MISCELLANEOUS APPLICATIONS AROSE OUT OF THE ORDER PASSED BY THE TRIBUNAL DATED 12/04/2017. 2. I HAVE GONE THROUGH THE MISCELLANEOUS PETITION AS WELL AS THE ORDER PASSED BY THE TRIBUNAL DATED 12/04/2017 IN SMC BENCH. IN THE APPEAL SO FI LED BY THE TRIBUNAL ASSESSEE HA S AGITATED LEVY OF PENALTY U/S.272A(2)(K) OF THE IT ACT1961. 3. IT WAS CONTENTION OF LEARNED AR THAT TRIBUNAL HAVE NOT PROPERLY APPRECIATED THE FACTS THAT ASSESSEE HAD VOLUNTARILY SUBMITTED RETURNS BEFORE THE ISSUE OF NOTICE BY THE DEPARTMENT. AS PER LEARNED AR THE ASSESSEE HAD FILED THE STATEMENT AS A BONOFIDE PRUDENT PERSON BEFORE THE EYES OF LAW, THE TAX AVOIDER CANNOT BE A BONAFIDE PERSON. THE ASSESSEE DEDUCTED THE TAX ALSO PAID THE TAX IN THE GOVT. TREASURY AS PRUDENT MAN AND LAW ABIDER PERSON SUCH PERSON NOT BE CONSIDERED AS DEFAULTER BEFORE THE EYES OF LAW. 4.AS PER LEARNED AR NOT CONSIDERING ALL THESE FACTS AMOUNTS TO MISTAKE, THEREFORE , THE ORDER PASSED BY THE TRIBUNAL SHOULD BE REC ALLED.. M.A.NO.295/MUM/2017 TO 300/MUM/2017 SHRI BHURM AL B JAIN & SHRI RAJENDRA B.JAIN 3 5. ON THE OTHER HAND CONTENTI ON OF LEARNED D R WAS THAT THERE IS NO MISTAKE MUCH LESS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL. 6. I HAVE CONSIDERED RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE MISCELLANEOUS PETITION S AS WELL AS THE ORDER OF THE TRIBUNAL DATED 12/04/2017. I FOUND THAT THE TRIBUNAL HAVE DEALT THE CONTENTION OF LEARNED AR AND AFTER RECORDING A FINDING TO THE EFFECT THAT REASONS GIVEN BY THE ASSESSEE WERE NOT FOUND REASONABLE CAUSE, CONFIRMED THE PENALTY SO IMPOSED U/S.272A(2)(K) OF THE IT ACT. 7.I DO NOT FI ND ANY MISTAKE MUCH LESS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL. THE POWERS OF THE TRIBUNAL U/S. 254(2) IS VERY LIMITED TO RECTIFY ONLY MISTAKE APPARENT FROM THE RECORD. 8. IN THE RESULT ALL THE MISCELLANEOUS APPLICATIONS ARE DISMISSED. O RDER PR ONOUNCED IN THE OPEN COURT ON THIS 23 / 10 /2017 S D/ - ( R.C.SHARMA ) ACCOUNTANT MEMBER MUMBAI ; DATED 23 / 10 /201 7 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//