G.S.R. NEGI, v. ACIT 26(1), MUMBAI

ITA 2415/MUM/2010 | 2002-2003
Pronouncement Date: 19-01-2011 | Result: Allowed

Appeal Details

RSA Number 241519914 RSA 2010
Assessee PAN SINCE1994A
Bench Mumbai
Appeal Number ITA 2415/MUM/2010
Duration Of Justice 9 month(s) 23 day(s)
Appellant G.S.R. NEGI,
Respondent ACIT 26(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 19-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 19-01-2011
Assessment Year 2002-2003
Appeal Filed On 26-03-2010
Judgment Text
I.T.A NO.2415/ MUM/2010 G.S.R.NEGI 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI. [ CORAM: PRAMOD KUMAR AM AND V. DURGA RAO JM ] I.T.A NO.2415/ MUM/2010 ASSESSMENT YEARS: 2002-03 G.S.R.NEGI .. APPELLANT 9/36 GOPALPURA VANKHANDESHWAR MAHADEV MORENA (M.P) PA NO.ABAPN 1533 G VS ASST..COMM. OF INCOME TAX 26(1) . RESPONDEN T MUMBAI APPEARANCES: NONE FOR THE APPELLANT JYOTI LAXMI FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THESE APPEAL THE ASSESSEE HAS CALLE D INTO QUESTION CORRECTNESS OF CIT(A)S ORDERS DATED 3.2.2010 CONFIRMING THE PENA LTY OF `.10 000/- LEVIED U/S.271(1)(B) OF THE ACT FOR THE ASSESSMENT YEARS 2002-2003. 2. DESPITE SERVICE OF NOTICE OF HEARING NO ONE APP EARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED ON FOR HEARING. HOWEVER SINCE IT IS AN APPEAL RELATING TO A RETIRED PERSON INVOLVES A SMALL AMOU NT OF ` .10 000 AND IT CAN BE DECIDED I.T.A NO.2415/ MUM/2010 G.S.R.NEGI 2 ON THE BASIS OF MATERIAL ON RECORD WE PROCEED TO D O SO AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE AND ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD. 3. BRIEFLY STATED THE MATERIAL FACTS ARE LIKE THIS. THE APPLICANT BEFORE US IS A RETIRED EMPLOYEE OF THE BHARAT PETROLEUM CORPORATIO N LTD. HE WAS POSTED AT GWALIOR SINCE 1994 AND ASSESSED TO TAX REGULARLY BY THE ITO SALARY WARD GWALIOR. THE ASSESSEE WAS SERVED A NOTICE U/S.148 BY ACIT CIRC LE 26(1) MUMBAI AND IT WAS IN THE COURSE OF ASSESSMENT PROCEEDINGS SO REOPENED THAT T HE ASSESSEE WAS IMPOSED PENALTY OF ` .10 000 FOR NON-APPEARANCE BEFORE THE AO. THE C IT (A) REJECTED THE APPEAL OF THE ASSESSE BY OBSERVING THAT THE ASSESS EE HAS FAILED TO BRING ANY EVIDENCE OR FACT ON RECORD WHICH SHOWS THE REASONABLE CAUSE FOR NON ATTENDANCE BEFORE THE AO. NOT SATISFIED BY THE STAND SO TAKEN BY THE CI T (A) THE ASSESSEE IS IN SECOND APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL CONTENTIONS PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CASE AS ALSO THE APPLICABLE LEGAL POSITION. 5. WE FIND THAT THE ASSESSEE IS A RESIDENT OF MOREN A MADHYA PRADESH AND IS A RETIRED PERSON. AS IT APPEARS FROM THE MATERIAL ON RECORD THAT THE ASSESSEE WAS REGULARLY ASSESSED TO TAX IN GWALIOR AND IT IS ONLY AS A RESULT OF REOPENING OF CASES OF LARGE NUMBER OF EMPLOYEES OF BPCL THAT THE ASSESSEE WAS CALLED UPON TO FILE A RETURN IN RESPONSE TO NOTICE U/S.147 BY THE ACIT CIRCLE 2 6(1) MUMBAI. NON COMPLIANCE OF SHOW CAUSE NOTICE UNDER SUCH CIRCUMSTANCES AND PAR TICULARLY BEARING IN MIND THE FACT THAT THE ASSESSEE IS LIVING IN FAR AWAY PLACE AND IS A RETIRED SALARIED EMPLOYEE SEEMS TO BE ON ACCOUNT OF REASONABLE CAUSE. WE CAN NOT EQUATE THE CASE OF THE ASSESSEE WITH THAT OF REGULAR BUSINESS OR CORPORATE ASSESSEE OR A PERSON BASED IN MUMBAI. AS A MATTER OF FACT THE JURISDICTION OF TH E AO HAS NOT BEEN CHALLENGED BY THE ASSESSEE ON THE GROUND THAT HE IS REGULARLY ASSESSE D TO TAX IN GWALIOR. ALL THESE FACTS TAKEN TOGETHER POINTS OUT REASONABLE CAUSE FOR NON- APPEARANCE BEFORE THE AO. RIGHT NOW WE ARE ONLY CONCERNED WITH THE QUESTION WHETHE R OR NOT IT WAS A FIT CASE FOR IMPOSITION OF PENALTY ON ACCOUNT OF NON-APPEARANCE. SO FAR AS THIS ASPECT IS I.T.A NO.2415/ MUM/2010 G.S.R.NEGI 3 CONCERNED IN OUR CONSIDERED VIEW IT WAS NOT A FIT CASE FOR IMPOSITION OF PENALTY. BEARING IN MIND THE ABOVE DISCUSSION AS ALSO THE EN TIRETY OF THE CASE WE DEEM IT FIT AND PROPER TO DELETE THE IMPUGNED PENALTY OF ` .10 000. THE ASSESSEE GETS RELIEF ACCORDINGLY. 6. IN THE RESULT THE APPEALS STAND ALLOWED. PRONOUNCED IN THE OPEN COURT ON 17 TH JANUARY 2011 SD/- (V. DURGA RAO ) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI DATED 19TH JANUARY 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) 28 MUMBAI 4. COMMISSIONER OF INCOME TAX CITY-26 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH G MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI I.T.A NO.2415/ MUM/2010 G.S.R.NEGI 4 I.T.A NO.2415/ MUM/2010 G.S.R.NEGI 5