CHAMPSI AVCHAR GALA, MUMBAI v. ITO 20(1)(2), MUMBAI

ITA 23/MUM/2016 | 2011-2012
Pronouncement Date: 28-11-2017 | Result: Dismissed

Appeal Details

RSA Number 2319914 RSA 2016
Assessee PAN AAIPG6263B
Bench Mumbai
Appeal Number ITA 23/MUM/2016
Duration Of Justice 1 year(s) 10 month(s) 23 day(s)
Appellant CHAMPSI AVCHAR GALA, MUMBAI
Respondent ITO 20(1)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 28-11-2017
Last Hearing Date 29-11-2017
First Hearing Date 29-11-2017
Assessment Year 2011-2012
Appeal Filed On 04-01-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI . BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI G. MANJUNATHA ACCOUNTANT MEMBER ITA NO.23/MUM/2016 ASSESSMENT YEAR: 2011-12 CHAMPSI AVCHAR GALA A/141 BUILDING NO.20 MANSHI NAGAR J.P. ROAD ANDHERI-WEST MUMBAI-400053 / VS. INCOME TAX OFFICER-20(1)(2) MUMBAI ( ! /ASSESSEE) ( ' / REVENUE) P.A. NO.AAIPG6263B ! / ASSESSEE BY NONE ' / REVENUE BY SHRI RAJAT MITTAL -DR # '$ % ! & / DATE OF HEARING : 29/11/2017 % ! & / DATE OF PRONOUNCEMENT 29/11/2017 ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DAT ED 26/10/2015 OF THE LD. FIRST APPELLATE AUTHORITY MU MBAI CONFIRMING THE LEVY OF PENALTY IMPOSED U/S 271(1)(B ) OF THE INCOME TAX ACT 1961 (HEREINAFTER THE ACT). 2. DURING HEARING NONE WAS PRESENT FOR THE ASSESSEE IN SPITE OF ISSUANCE OF REGISTERED AD NOTI CE ON 18/10/2017 FOR TODAY. THE ASSESSEE NEITHER PRESENTE D HIMSELF NOR MOVED ADJOURNMENT PETITION. IT SEEMS TH AT THE ASSESSEE HAS NOTHING TO SAY. ON THE OTHER HAND THE LD. DR SHRI RAJAT MITTAL DEFENDED THE IMPOSITION OF PENAL TY BY CONTENDING THAT EVEN BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEAL) THE ASSESSEE DID NOT APPEAR FOR WHICH OUR ATTENTION WAS INVITED TO PARA-2 OF THE IMPUGNED ORD ER. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE F ACTS IN BRIEF ARE THAT THE LD. ASSESSING OFFICER ISSUED NO TICES TO THE ASSESSEE ON 06/08/2012 AND 01/08/2013. AS PER THE ASSESSEE SUCH NOTICES WERE NOT HANDED OVER IN TIME THEREFORE COULD NOT APPEAR BEFORE THE ASSESSING OF FICER. IT ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 3 IS FURTHER NOTED THAT THE ASSESSEE DID NOT RESPOND TO THE NOTICES AS MENTIONED IN PARA-2 OF THE IMPUGNED ORDE R. EVEN ON 06/09/2013 THE ASSESSEE FILED INCOMPLETE DETAIL S AND THE ASSESSING OFFICER PROCEEDED TO LEVY PENALTY VID E ORDER DATED 10/09/2013 FOR NON-COMPLIANCE OF NOTICES. IT IS ALSO NOTED THAT EVEN ON 19/10/2015 NOBODY APPEARED BEFO RE THE LD. COMMISSIONER OF INCOME TAX (APPEAL) AND NO EVIDENCE WAS FILED BEFORE THE ASSESSING OFFICER/CIT (A). AS MENTIONED EARLIER IN SPITE OF ISSUANCE OF REGISTER ED AD NOTICE BY THE REGISTRY OF THE TRIBUNAL THERE WAS N O RESPONSE FROM THE ASSESSEE ON 15/06/2017 AND 29/11/2017. THU S IN THE ABSENCE OF ANY PLAUSIBLE EXPLANATION AND NON - APPEARANCE OF THE ASSESSEE WE AFFIRM THE STAND OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL). FINALLY THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 29/11/2017. SD/- (G. MANJUNATHA) SD/- (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER # $ MUMBAI; + DATED : 29/11/2017 F{X~{T? P.S/. .. ITA NO. 23/MUM/2016 SHRI CHAMPSI AVACHAR GALA 4 %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. -./ / THE APPELLANT 2. 01./ / THE RESPONDENT. 3. 2 2 # 3! ( - ) / THE CIT MUMBAI. 4. 2 2 # 3! / CIT(A)- MUMBAI 5. 5'6 0! 2 -& # $ / DR ITAT MUMBAI 6. 7 8$ / GUARD FILE. / BY ORDER 15-! 0! //TRUE COPY// / (DY./ASSTT. REGISTRAR) # $ / ITAT MUMBAI