KASHINATH TAPURIAH, v. DCIT CENTRAL CIRCLE-2, MUMBAI

ITA 2919/MUM/2009 | 2001-2002
Pronouncement Date: 16-04-2010 | Result: Dismissed

Appeal Details

RSA Number 291919914 RSA 2009
Assessee PAN ABUPT5665K
Bench Mumbai
Appeal Number ITA 2919/MUM/2009
Duration Of Justice 11 month(s) 9 day(s)
Appellant KASHINATH TAPURIAH,
Respondent DCIT CENTRAL CIRCLE-2, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 16-04-2010
Date Of Final Hearing 05-04-2010
Next Hearing Date 05-04-2010
Assessment Year 2001-2002
Appeal Filed On 07-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI. BEFORE S/SHRI S.V.MEHROTRA AM & V.DURGA RAO JM I.T.A. NOS.2919 TO 2924/MUM/2009 ASSESSMENT YEARS: 2001 TO 2001 TO 2006-2007 KASHINATH TAPURIAH V. THE DCIT CENTRAL CIRCLE- 2 27B CAMAC STREET 4 TH FLOOR MUMBAI. KOLKATTA-700 016 PA NO.ABUPT 5665K (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI ASHOK SHARMA REVENUE BY : SHRI MOHD USMAN O R D E R PER S.V.MEHROTRA AM THESE SIX APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST A CONSOLIDATED ORDER DATED 14.1.2009 OF LD CIT (A)-CENTRAL-1 MUMBAI FOR THE ASSESSMENT YEARS 2001-02 TO 2006-07 RESPECTIVELY. 2. THE EFFECTIVE GROUND OF APPEAL IN ALL THESE APPE ALS IS THAT LD CIT (A) ERRED IN UPHOLDING THE ORDER OF THE ASSESSING OFFICER IMPOSI NG PENALTY U/S.271F OF THE I.T.ACT. 3. FACTS IN BRIEF ARE THAT FOR ALL THE ASSESSMENT Y EARS UNDER CONSIDERATION NOTICE U/S. 153A WAS ISSUED ON 21.9.2007 CALLING FOR THE ASSESS EE TO FILE HIS RETURN OF INCOME. THE ASSESSEE DID NOT FILE HIS RETURN OF INCOME U/S.153A . AS NO RETURN OF INCOME WAS FILED BY THE ASSESSEE PENALTY PROCEEDINGS U/S.271F OF THE A CT FOR NON-FILING THE RETURN OF INCOME WERE INITIATED AND SHOW CAUSE NOTICE WAS ISSUED TO THE ASSESSEE. THE ASSESSEE DID NOT FILE ANY REPLY. THEREFORE THE AO AFTER EXAMINING THE PR OVISIONS OF SECTION 271F AND 153A CONCLUDED THAT THE PROVISIONS OF SECTION 139 ARE AP PLICABLE IN RESPECT OF RETURNS TO BE `` I.T.A. NOS.2919 TO 2924/MUM/2009 KASHINATH TAPURIAH 2 FILED U/S.153A. HE THEREFORE LEVIED THE PENALTY OF RS.5 000/- FOR EACH OF THE ASSESSMENT YEARS. 4. LD CIT (A) FOLLOWING THE ORDER FOR THE ASSESSMEN T YEAR 2000-2001 CONFIRMED THE AOS ACTION. BEING AGGRIEVED THE ASSESSEE IS IN A PPEAL BEFORE THE TRIBUNAL. 5. LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE A SSESSMENT FOR A.Y. 2000-2001 WAS DONE UNDER THE PROVISIONS OF SECTION 143 IN REG ULAR ASSESSMENT. HE POINTED OUT THAT IN CASE OF REGULAR ASSESSMENT THE PROVISIONS OF S ECTION 139 ARE APPLICABLE BUT IN CASE OF SEARCH PROCEEDING S/S.153A THE PROVISIONS OF SECTI ON 139 ARE NOT APPLICABLE AND THE RETURN IS TO BE FILED U/S.153A IN TERMS OF TIME GIV EN IN THE NOTICE. HE THEREFORE SUBMITTED THAT THE FACTS OF A.Y. 2000-2001 ARE ENTI RELY DIFFERENT FROM THE FACTS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION. HE SUBMITTED THAT THE PROVISIONS OF SECTION 271F ARE NOT APPLICABLE TO SEARCH PROCEEDINGS. 6. LD D.R. RELIED ON THE ORDERS OF THE LOWER REVENU E AUTHORITIES. 7. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REC ORD OF THE CASE. THE PROVISIONS OF SECTION 271F READS AS UNDER:- PENALTY FOR FAILURE TO FURNISH RETURN OF INCOME. IF A PERSON WHO IS REQUIRED TO FURNISH A RETURN OF HIS INCOME AS REQUIRED UNDER SUB- SECTION (1) OF SECTION 139 FAILS TO FURNISH SUCH RETURN BE FORE THE END OF THE RELEVANT ASSESSMENT YEAR HE SHALL BE LIABLE TO PAY BY WAY OF PENALTY A SUM OF ONE THOUSAND RUPEES : PROVIDED THAT A PERSON WHO IS REQUIRED TO FURNISH A RETURN OF HIS INCOME AS REQUIRED BY THE PROVISO TO SUB- SECTION (1) OF SECTION 139 FAILS TO FURNISH SUCH R ETURN ON OR BEFORE THE DUE DATE HE SHALL BE LIABLE TO PAY BY WAY OF PENALTY A SUM OF FIVE HUNDRED RUPEES. THE PROVISIONS OF SECTION 153 A READS AS UNDER:- NOT WITHSTANDING ANYTHING CONTAINED IN SECTION 139 SECTION 147 SECTION 148 SECTION 149 SECTION 151 AND SECTION 153 IN THE CAS E OF A PERSON WHERE A SEARCH IS INITIATED UNDER SECTION 132 OR BOOKS OF ACCOUNT OT HER DOCUMENTS OR ANY ASSETS ARE REQUISITIONED UNDER SECTION 132A AFTER THE 31AS T DAY OF MAY 2003 THE AO SHALL `` I.T.A. NOS.2919 TO 2924/MUM/2009 KASHINATH TAPURIAH 3 (A) ISSUE NOTICE TO SUCH PERSON REQUIRING HIM TO FURNIS H WITHIN SUCH PERIOD AS MAY BE SPECIFIED IN THE NOTICE THE RETURN OF INCOM E IN RESPECT OF EACH ASSESSMENT YEAR FALLING WITHIN SIX ASSESSMENT YEARS REFERRED TO IN CLAUSE (B) IN THE PRESCRIBED FORM AND VERIFIED IN THE PRESCRIB ED MANNER AND SETTING FORTH SUCH OTHER PARTICULARS AS MAY BE PRESCRIBED AND THE PROVISIONS OF THIS ACT SHALL SO FAR AS MAY BE APPLY ACCORDINGLY AS IF SU CH RETURN WERE A RETURN REQUIRED TO BE FURNISHED UNDER SECTION 139. 7. FROM A BARE READING OF BOTH SECTIONS IT IS EVID ENT THAT THE PROVISIONS OF SECTION 271F ARE ATTRACTED WHEN A PERSON IS REQUIRED TO FUR NISH THE RETURN IN ACCORDANCE WITH SECTION 139(1) OR BY PROVISOS OF THAT SECTION. SE CTION 153A STARTS WITH NON-OBSTANTE CLAUSE AND THE PURPOSE IS ONLY TO SPECIFY SEPARATE TIME LIMIT FOR FILING THE RETURN. THE ONLY DISTINCTION IN SECTION 153A IS THAT THE AO IS REQUIRED TO ISSUE NOTICE TO THE ASSESSEE REQUIRING HIM TO FURNISH THE RETURN WITHIN SUCH PER IOD AS MAY BE SPECIFIED IN NOTICE BUT OTHERWISE THE PROVISIONS OF THE ACT HAVE BEEN MADE APPLICABLE ACCORDINGLY AS IF SUCH RETURN WERE A RETURN REQUIRED TO BE FURNISHED U/S.1 39. THEREFORE ALL THE CONSEQUENCES FOLLOWING FOR FAILURE TO FILE THE RETURN U/S.139 WI LL FOLLOW U/S.153A ALSO. WE THEREFORE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LD CIT (A ) TO INTERFERE AND ACCORDINGLY UPHOLD THE SAME. 8. IN THE RESULT APPEALS ARE DISMISSED. PRONOUNCED ON 16 TH APRIL 2010 SD/- (V. DURGA RAO) (JUDICIAL MEMBER) SD/- (S.V. MEHROTRA) (ACCOUNTANTMEMBER) MUMBAI DATED 16 TH APRIL 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- MUMBAI 4. COMMISSIONER OF INCOME TAX CITY- MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH G MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI `` I.T.A. NOS.2919 TO 2924/MUM/2009 KASHINATH TAPURIAH 4 DATE INITIALS 1. DRAFT DICTATED ON 15.4.2010 PS 2. DRAFT PLACED BEFORE AUTHOR 15.4.2010 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM/JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/J M 5. APPROVED DRAFT COMES TO THE SR. PS PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER