Bharat Rajkumar Agrawal,, Pune v. DCIT Cen. Cir. 1(2),, Pune

ITA 1129/PUN/2009 | 2000-2001
Pronouncement Date: 29-02-2012 | Result: Allowed

Appeal Details

RSA Number 112924514 RSA 2009
Assessee PAN ACRPA6248F
Bench Pune
Appeal Number ITA 1129/PUN/2009
Duration Of Justice 2 year(s) 5 month(s) 11 day(s)
Appellant Bharat Rajkumar Agrawal,, Pune
Respondent DCIT Cen. Cir. 1(2),, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 29-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 29-02-2012
Date Of Final Hearing 23-01-2012
Next Hearing Date 23-01-2012
Assessment Year 2000-2001
Appeal Filed On 18-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NO.1129 1130 & 1132/PN/2009 (ASSTT. YEARS : 2000-01 2001-02 & 2003-04) BHARAT RAJKUMAR AGARWAL ... APPELLANT 283 BUDHWAR PETH PUNE PAN : ACRPA6248F V. D CIT CENTRAL CIRCLE 1(2) PUNE RESPONDENT APPELLANT BY : SHRI KISHOR PHADKE RESPONDENT BY : MS. NEERA MALHOTRA DATE OF HEARING :23/01/12 DATE OF PRONOUNCEMENT : -2-12 ORDER PER I.C. SUDHIR JM IN THESE APPEALS THE ASSESSEE HAS QUESTIONED COMM ON FIRST APPELLATE ORDER WHEREBY THE LD CIT(A) HAS UPHELD TH E PENALTY U/S. 271(1)(B) OF THE ACT LEVIED BY THE A.O. 2. AT THE OUTSET OF HEARING THE LD. A.R. POINTED O UT THAT UNDER SIMILAR FACTS IN THE CASE OF MRS. SHAKUNTALA HIRALAL MALU V S. DCIT ITA NO. 1116 TO 1122/PN/2009 (A.YS. 2000-01 TO 2006-07) ORDER D ATED 29 TH APRIL 2011 THE TRIBUNAL HAS DELETED THE PENALTY LEVIED U /S. 271(1)(B). HE FURTHER POINTED OUT THAT IN THE CASE OF ASSESSEE AL SO THE TRIBUNAL IN ITA NO. 1131 1133 TO 1135/PN/2009 (A.YS. 2002-03 200 4-05 TO 2006-07) VIDE ORDER DATED 19 TH FEBRUARY 2011 HAD SET ASIDE THE PENALTY ORDER TO THE FILE OF THE A.O FOR FRESH CONSIDERATION OF THE ISSUE IN VIEW OF THE DECISION OF THE TRIBUNAL IN THE CASE OF M/S. RAJEND RA TRADING COMPANY ITA NO. 25 TO 31/PN/2011 ORDER DATED 30 TH JUNE 2010. ITA . NOS.1129 1130 & 1132//PN/2009 BHARAT R. AGARWAL A.Y. 2000-01 2001-02 ETC. PAGE OF 3 2 3. IN COMPLIANCE THE A.O HAS DROPPED THE PENALTY P ROCEEDINGS COPIES THEREOF HAVE BEEN PLACED AT PAGE NOS. 5 TO 8 OF TH E PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. 4. THE LD. D.R. ON THE OTHER HAND TRIED TO JUSTIFY THE ORDERS OF THE AUTHORITIES BELOW. 5. THE RELEVANT FACTS ARE THAT THE ASSESSEE HAS BEE N PENALIZED U/S. 271(1)(B) FOR NON-COMPLIANCE OF THE NOTICES ISSUED BY THE A.O U/SS. 142(1) AND 143(3) FOR HEARING ON 19.10.2007 2.11 .2007 AND 20.11.2007. THE A.O HAS LEVIED PENALTY ON THE BASI S THAT THE ASSESSEE FAILED TO ATTEND BEFORE HIM ON THE DATES FIXED AN D DID NOT COMPLY WITH THE REQUIREMENTS NOR MADE ANY REQUEST FOR ADJOURNME NT. THE LD CIT(A) HAS UPHELD THE PENALTY. WE HOWEVER FOLLOWING OU R EARLIER ORDER DATED 9 TH FEBRUARY 2011 IN THE CASE OF ASSESSEE ITSELF SET ASIDE THE MATTER TO THE FILE OF THE A.O TO DECIDE THE ISSUE AFRESH IN V IEW OF OUR EARLIER DIRECTIONS IN THE CASE OF ASSESSEE ITSELF FOR THE A.YS. 2002-03 2004-05 TO 2006-07 (SUPRA) RELIED UPON BY THE LD. A.R.. IT IS NEEDLESS TO MENTION OVER HERE THAT WHILE DECIDING THE ISSUE AF RESH AS DIRECTED BY THE TRIBUNAL IN THE ORDER DATED 9 TH FEBRUARY 2011 THE A.O. WILL ALSO AFFORD THE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. THE GROUND IS THUS ALLOWED FOR STATISTICAL PURPO SES. 7. IN RESULT APPEALS ARE ALLOWED FOR STATISTICAL P URPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH FEBRUARY 2012. SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 29TH FEBRUARY 2012 ITA . NOS.1129 1130 & 1132//PN/2009 BHARAT R. AGARWAL A.Y. 2000-01 2001-02 ETC. PAGE OF 3 3 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CENTRAL PUNE . THE CIT(A)- I PUNE 5. THE D.R. B BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE