M/s. Parishram Transport, Navsari v. The Income tax Officer,Ward-3,, Navsari

ITA 3716/AHD/2008 | 2004-2005
Pronouncement Date: 13-01-2011 | Result: Dismissed

Appeal Details

RSA Number 371620514 RSA 2008
Bench Ahmedabad
Appeal Number ITA 3716/AHD/2008
Duration Of Justice 2 year(s) 1 month(s) 29 day(s)
Appellant M/s. Parishram Transport, Navsari
Respondent The Income tax Officer,Ward-3,, Navsari
Appeal Type Income Tax Appeal
Pronouncement Date 13-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 13-01-2011
Date Of Final Hearing 10-01-2011
Next Hearing Date 10-01-2011
Assessment Year 2004-2005
Appeal Filed On 14-11-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH C CC C BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI N NN N. .. .S. SAINI S. SAINI S. SAINI S. SAINI ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND SHRI SHRI SHRI SHRI MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER DATE OF HEARING :11-1-2011 DRAFTED O N: 11-1-2011 ITA NO. 3716 AND 3717 /AHD/ 20 0 8 ASSESSMENT YEARS : 2004-05 AND 2005-06 M/S. PARISHRAM TRANSPORT 6 INDRAPRASTHA APT. NR. NARANLAL HALL ZAVERI SADAK NAVSARI. VS. THE INCOME TAX OFFICER WARD-3 SWAPNALOK COMPLEX NEAR KALIAWADI BRIDGE NAVSARI. PAN/GIR NO. : AAAO 6442 Q (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI TUSHAR HEMANI. RESPONDENT BY: SHRI DILIP KUMAR D.R. O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI ACCOUNTANT MEMBER :- THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINS T THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VALSAD IN APPEAL NO. CIT (A)VLS/275 AND 273/2006-07 BOTH DATED 13-8-2007 FO R THE ASSESSMENT YEARS 2004-05 AND 2005-06 RESPECTIVELY. 2. THE SOLE GROUND OF APPEAL TAKEN BY THE ASSESSEE IN BOTH THE YEARS UNDER CONSIDERATION RELATES TO THE LEVY OF PENALTY UNDER SECTION 271B OF THE INCOME TAX ACT 1961 OF `.35 786/- IN ASSESSMENT YEAR 2004- 05 AND `.56 862/- IN ASSESSMENT YEAR 2005-06. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND THE MATERIALS AVAILABLE ON RECORD. IN THE INSTANT CASE PENALTY UNDER SECTION 271B WAS LEVIED FOR NOT GETTING THE A CCOUNTS AUDITED UNDER SECTION 44AB OF THE ACT OF `.35 786/- FOR THE ASSES SMENT YEAR 2004-05 AND `.56 862/- FOR THE ASSESSMENT YEAR 2005-06. WE FIND THAT IN RESPECT OF ASSESSMENT YEAR 2004-05 THE ASSESSEE NEVER GOT ITS ACCOUNTS AUDITED IN PURSUANCE TO THE PROVISIONS OF SECTION 44AB AND THE ASSESSEE COULD NOT BRING ANY MATERIAL TO SHOW THAT EITHER HE WAS NOT LIABLE TO GET ITS ACCOUNTS AUDITED PAGE 2 OF 3 UNDER SECTION 44AB OR THERE WAS ANY REASONABLE CAUS E FOR NOT GETTING THE ACCOUNTS AUDITED. WE THEREFORE CONFIRM THE PENALT Y OF 35 786/- LEVIED UNDER SECTION 271B OF THE INCOME TAX ACT FOR ASSESSMENT Y EAR 2004-05. 4. IN RESPECT OF THE ASSESSMENT YEAR 2005-06 WE FIND THAT THE ASSESSEE GOT ITS ACCOUNTS AUDITED IN PURSUANCE TO THE PROVISIONS OF SECTION 44AB AND THE ONLY DEFAULT ON THE PART OF THE ASSESSEE WAS THAT S UCH AUDIT REPORT DATED29-3- 2006 WAS FILED BELATEDLY ALONG WITH THE RETURN OF I NCOME 31-3-2006. THUS IT IS OBSERVED THAT THE AUDIT REPORT WAS AVAILABLE BEFORE THE LEARNED ASSESSING OFFICER AT THE TIME OF COMPLETING OF ASSESSMENT AND THEREFORE DELAY IN FURNISHING THE AUDIT REPORT WAS MERELY A TECHNICAL FAULT. THE REVENUE COULD NOT SHOW THAT THE ABOVE DEFAULT ON THE PART OF THE ASSE SSEE WAS WILLFUL OR ANY UNDUE BENEFIT WAS RECEIVED BY THE ASSESSEE ON ACCOU NT OF THE ABOVE DEFAULT. WE THUS FIND THAT SUBSTANTIAL COMPLIANCE OF LAW WAS MADE BY THE ASSESSEE IN THIS REGARD AND PENALTY SHOULD NOT BE LEVIED MERELY FOR A VENIAL BREACH OF LAW. WE THEREFORE DELETE THE PENALTY OF `.56 862/- LEVI ED UNDER SECTION 271B FOR THE ASSESSMENT YEAR 2005-06. IN THE RESULT THE APPEAL OF THE ASSESSEE FOR ASSES SMENT YEAR 2004-05 IS DISMISSED AND FOR ASSESSMENT YEAR 2005-06 IS ALLOWE D. ORDER SIGNED DATED AND PRONOUNCED IN THE COURT ON 13 TH DAY OF JANUARY 2011. SD/- SD/- ( MAHAVIR SINGH) (N.S. S AINI) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: AHMEDABAD 13 TH DAY OF JANUARY 2011. COMPILED AND COMPARED BY: PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)- VALSAD. 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD PAGE 3 OF 3 DATE INITIALS 1. DRAFT DICTATED ON 12-1-2011 ------------- ------ 2. DRAFT PLACED BEFORE AUTHORITY 12-1-2011 ---- --------------- 3. DRAFT PROPOSED & PLACED 12-1-2011 ----------- -------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 12-1-2011 ---------- --------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 13-1-2011 ---- ---------------- 6. KEPT FOR PRONOUNCEMENT ON 13-1-2011 ----- --------------- 7. FILE SENT TO THE BENCH CLERK 13-1-2011 -- ------------------ 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------