SHRI CHHATRAPATI SSK LTD,PUNE V. ACIT CIRCLE-7, PUNE

ITA 2689/PUN/2024

AI Insights

The case involves Shri Chhatrapati Sahakari Sakhar Karkhana Ltd., the appellant, who appealed against the penalty imposed by the Assistant Commissioner of Income Tax, Pune, under section 271(1)(b) for non-compliance with statutory notices. The notices were issued under sections 142(1) and 144 of the Income Tax Act, 1961, but were not complied with by the assessee. The assessee argued that the delay in compliance was due to an oversight by an account clerk, which the Tribunal did not find sufficient to overturn the penalty. The Tribunal's decision was based on the voluntary nature of the non-compliance and the lack of any adjournment requests or valid reasons for the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772822 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: HANMANT DATTATRY DHAVLE
• Section: 144

Judgement Text

" आयकर अपीलीय अिधकरण ”B” \u000fा यपीठ पुणे म\u0015। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. /ITA No.2689/PUN/2024 िनधा\u0005रण वष\u0005 / Assessment Year: 2016-17 Shri Chhatrapati Sahakari Sakhar Karkhana Ltd., A/p. Bhavaninagar, Tal. Indapur, Dist. Pune-413104, Maharashtra V s Assistant Commissioner of Income Tax, Circle-7, Pune PAN: AAAAS3869G Appellant/ Assessee Respondent/ Revenue Assessee by Shri Hanmant Dattatry Dhavle- AR Revenue by Shri Akhilesh Srivastva – (DR) Date of hearing 25/08/2025 Date of pronouncement 28/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an Appeal filed by the Assessee against the Order of the Commissioner of Income tax (appeal) (NFAC) under section 250 of the Income Tax Act, 1961 for A.Y.2016-17 dated 29/10/2024 emanating from Penalty Order u/s.271(1)(b) dated 19/02/2024. 2. Findings & Analysis : We have heard both the parties and perused the records. In this case, Assessing Officer (AO) has passed order u/s.271(1)(b) of the Printed from counselvise.com ITA No.2689/PUN/2024 2 Act dated 19.02.2024 for A.Y. 2016-17. It is an admitted fact by ld. AR that AO had issued notice u/s.142(1) on 01.02.2023 and 24.02.2023. It is also an admitted fact that assessee has not complied these notices issued by ld. AO. We specifically asked ld. AR whether any adjournment letter was filed requesting for adjournment. Ld. AR submitted that no adjournment letter was filed. AO had also issued a show cause notice u/s.144 of the Act on 27.03.2023 but all these remained uncomplied with. The only reason given by ld. AR is that notices were received by one Account Clerk of the assessee and Account Clerk failed to bring this to the notice of the officers. Aggrieved by the order u/s.271(1)(b) dated 19.02.2024 assessee filed appeal before ld.CIT(A) with a delay. Assessee submitted before ld.CIT(A) that delay was caused on account of the Account Clerk of the assessee. In this case, the facts are that assessee has not complied notices u/s.142(1) and 144 of the Act issued by ld. AO. Section 271(1)(b) of the Act is reproduced hereunder : “(b) has failed to comply with a notice under sub-section (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142, or” 2.1 Admittedly, there was non-compliance to the notices issued by AO. No sufficient cause has been submitted by the assessee for non-compliance. This non-compliance was voluntary. In these facts and circumstances of the case, we uphold the order u/s.271(1)(b) of the Act. Grounds of appeal raised by the assessee are dismissed. Printed from counselvise.com ITA No.2689/PUN/2024 3 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 28th August, 2025. Sd/- Sd/- (VINAY BHAMORE) (DIPAK P.RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 28th August, 2025 Satish आदेशक\u000f\u0010ितिलिपअ\u0015ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. \u000eयथ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0017च, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाड\u001aफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune. Printed from counselvise.com "