BANSILAL RAMNATH AGRAWAL CHARITABLE TRUST, Pune v. DCIT CEN. CIR 1(2),, Pune

ITA 198/PUN/2011 | 2001-2002
Pronouncement Date: 23-03-2011 | Result: Allowed

Appeal Details

RSA Number 19824514 RSA 2011
Assessee PAN AAATB4383K
Bench Pune
Appeal Number ITA 198/PUN/2011
Duration Of Justice 1 month(s) 12 day(s)
Appellant BANSILAL RAMNATH AGRAWAL CHARITABLE TRUST, Pune
Respondent DCIT CEN. CIR 1(2),, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 23-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 23-03-2011
Date Of Final Hearing 01-07-2013
Next Hearing Date 01-07-2013
Assessment Year 2001-2002
Appeal Filed On 11-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES A : PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI D. KARUNAKARA RAO. AM I.T.A. NO. 198 TO 203/PN/2011 A.Y. 2001-02 TO 2006-07 BANSILAL RAMNATH AGARWAL CHARITABLE TRUST 251 BUDHWAR PETH PUNE-411 002 PAN AAATB 4383 K APPELLANT VS. DY. CIT CEN. CIR. 1(2) PUNE RESPONDENT APPELLANT BY : SHRI NIKHIL PATHAK RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER BENCH ALL THESE SIX APPEALS RAISING COMMON ISSUE PERTAINI NG TO CONFIRMATION OF PENALTY U/S 271(1)(B) OF THE ACT RE LATE TO THE SAME ASSESSEE. SO THEY WERE HEARD TOGETHER AND AR E BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAK E OF CONVENIENCE. 2. THE ASSESSEE BELONGS TO AGARWAL-MALU GROUP WHICH WAS SEARCHED BY THE DEPARTMENT IN JULY 2005. THE ASSES SMENT WAS CONSEQUENTLY COMPLETED U/S 153A(B) OF THE ACT. PENALTY ITA NO. 198 TO 203/PN/11 BANSILAL RAMNATH AGARWAL CHARITABLE TRUST A.Y. 2001-02 TO 2006-07 2 PROCEEDINGS U/S 271(1)(B) OF THE ACT WERE INITIATED AFTER OBSERVING NON-COMPLIANCE OF STATUTORY NOTICES ISSUE D U/S 143(2) AND 142(1) ON THE FOLLOWING DATES DURING THE ASSESSMENT PROCEEDINGS. 1. NOTICE U/S 143(2) OF THE ACT DT. 18-6-2006 2. NOTICE U/S 142/142(1) OF THE ACT DT. 18-9-2007 3. NOTICE U/S 142(1) OF THE ACT DT. 10-10-2007 4. NOTICE U/S 142(1) OF THE ACT DT. 23-10-2007 5. NOTICE U/S 142(1) OF THE ACT DT. 6-11-2007 3. HOWEVER THE ASSESSEE DID NOT RESPOND TO THE ABO VE NOTICES AND THEREFORE THE ASSESSING OFFICER CONCLU DED THAT THE ASSESSEE WILLFULLY DIS-REGARDED THE NOTICES ISSUED U/S 143(2) AND 142(1) OF THE ACT. HE ACCORDINGLY LEVIED PENAL TY OF RS. 30 000/- U/S 271(1)(B) OF THE ACT FOR EACH OF THE A SSESSMENT YEARS UNDER CONSIDERATION WHICH WAS CONFIRMED BY TH E CIT(A) IN APPEAL. 4. HAVING HEARD BOTH THE PARTIES AND PERUSING THE M ATERIAL ON RECORD WE FIND THAT ON SIMILAR SET OF FACTS TH IS BENCH OF THE TRIBUNAL IN THE CASE OF MRS. SUNITA M. MALU IN ITA NO. 32 TO 38/PN/2010 FOR A.Y. 2000-01 TO 2006-07 DATED 1-7 -2010) HAS RESTORED THE MATTER TO THE FILE OF THE ASSESSIN G OFFICER WITH A DIRECTION TO DECIDE THE SAME AS PER FACT AND LAW. FACTS BEING SIMILAR SO FOLLOWING THE SAID DECISION OF TH E TRIBUNAL AND IN THE INTEREST OF JUSTICE WE RESTORE ALL THES E APPEALS TO ITA NO. 198 TO 203/PN/11 BANSILAL RAMNATH AGARWAL CHARITABLE TRUST A.Y. 2001-02 TO 2006-07 3 ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE SA ME AS PER FACT AND LAW AFTER PROVIDING DUE OPPORTUNITY OF HEA RING. THE ASSESSEE WILL BE AT LIBERTY TO ESTABLISH ITS BONAFI DE FOR NON- ATTENDANCE ON EACH DATE WITH COGENT REASONS. SINCE WE ARE RESTORING THE MATTER TO THE ASSESSING OFFICER ON BA SIC ISSUE SO WE ARE REFRAINED TO COMMENT ON THE MERITS OF THE IS SUE. 5. IN THE RESULT ALL THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD MARCH 2011 ANKAM COPY OF ORDER FORWARDED TO : 1. ASSESSEES 2. DEPARTMENT 3. CIT - II PUNE 4. CIT(A) III PUNE 5. ITAT D.R. A BENCH PUNE. TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE.