M.G.R. Automobiles (P) Ltd., Agra v. Asstt. C.I.T. Circle- 4(1), Agra

ITA 464/AGR/2010 | 2004-2005
Pronouncement Date: 16-11-2011 | Result: Allowed

Appeal Details

RSA Number 46420314 RSA 2010
Assessee PAN AADCM9207F
Bench Agra
Appeal Number ITA 464/AGR/2010
Duration Of Justice 10 month(s) 23 day(s)
Appellant M.G.R. Automobiles (P) Ltd., Agra
Respondent Asstt. C.I.T. Circle- 4(1), Agra
Appeal Type Income Tax Appeal
Pronouncement Date 16-11-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 16-11-2011
Date Of Final Hearing 21-10-2011
Next Hearing Date 21-10-2011
Assessment Year 2004-2005
Appeal Filed On 24-12-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO. 464/AGRA/2010 ASSTT. YEAR : 2004-05 M.G.R. AUTOMOBILES (P) LTD. VS. A.C.I.T. CIRCLE 4(1) 13 KM. MILE STONE AGRA. SIKANDRA AGRA. (PAN : AADCM 9207 F) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI NAVIN GARGH ADVOCATE. FOR RESPONDENT : SHRI A.K. SHARMA JR. D.R. DATE OF HEARING : 21.10.2011 DATE OF PRONOUNCEMENT : 16.11.2011 ORDER PER H.S. SIDHU J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER DATED 05.10.2010 ON THE FOLLOWING GROUND :- 1. BECAUSE IN ANY VIEW THE PENALTY OF RS.10 000/- U/S. 271(1)(B) OF THE I.T. ACT IMPOSED BY A.O. AND CONFIRMED BY THE LD. C .I.T. (A) IS WRONG ILLEGAL ARBITRARY AND AGAINST THE FACTS AND LAW OF THE CASE . 2. THE ASSESSING OFFICER LEVIED PENALTY OF RS.10 00 0/- VIDE ORDER DATED 30.11.2006 FOR NON- COMPLIANCE OF NOTICE U/S. 142(1) DATED 12.09.2006. ACCORDING TO THE PENALTY ORDER THE ASSESSING OFFICER ISSUED NOTICE TO THE ASSESSEE U/S. 142(1) A LONGWITH DETAILED QUESTIONNAIRE DATED 12.09.2006 REQUIRING THE ASSESSEE TO PRODUCE BOOKS OF ACCOUNT AND OTHER INFORMATION AS MENTIONED IN THE QUESTIONNAIRE FOR 28.09.2006 WHICH WERE SERVED ON THE ASSESSEE THROUGH SPEED ITA NO. 464/AGRA/2010 2 POST BUT IN RESPONSE TO THE SAME THE ASSESSEE HAS NOT ATTENDED OR FILED ANY REPLY TO THE SAME. THE ASSESSING OFFICER ISSUED NOTICE U/S. 271(1)(B) DATED 10.11.2006. IN RESPONSE TO THE SAME AGAIN THE ASSESSEE DID NOT APPEAR AND FILE ANY REPL Y AND THE ASSESSING OFFICER LEVIED PENALTY OF RS.10 000/- FOR NON-COMPLIANCE OF THE SAID NOTICE V IDE ORDER DATED 30.11.2006 PASSED U/S. 271(1)(B) OF THE INCOME-TAX ACT 1961. AGGRIEVED BY THE SAME THE ASSESSEE FILED AN APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY WHO VIDE I MPUGNED ORDER DATED 05.10.2010 DISMISSED THE APPEAL OF THE ASSESSEE BY UPHOLDING THE PENALTY ORD ER PASSED BY THE ASSESSING OFFICER. NOW THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE I MPUGNED ORDER. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE PENALTY ORDER PASSED BY THE ASSESSING OFFICER AS WELL AS CONFIRMED BY TH E LD. FIRST APPELLATE AUTHORITY IS CONTRARY TO THE LAW AND FACTS ON THE FILE THEREFORE DESERVES TO B E CANCELLED. HE FURTHER STATED THAT THE ASSESSEE GOT ITS BOOKS OF ACCOUNT AUDITED ON 26.08.2004 WELL BEFORE THE STATUTORY TIME LIMIT OF 30.10.2004 FOR THE ASSESSMENT YEAR IN DISPUTE AND ALSO FILED I TS RETURN OF INCOME ON 27.10.2004 ALONGWITH AUDIT REPORT. HE FURTHER STATED THAT THE FIRST NOT ICE U/S. 143(2) DATED 23.08.2005 WAS RECEIVED BY THE ASSESSEE FIXING THE DATE FOR HEARING BEFORE THE ASSESSING OFFICER ON 02.09.2005 AND THE ASSESSEE HAS MADE THE COMPLIANCE OF THE SAME AND LA TER ON THE ASSESSING OFFICER ADJOURNED THE CASE OF THE ASSESSEE SINE DIE. HE FURTHER SUBMITTED THAT THE NOTICE U/S. 142(1) IN DISPUTE DATED 12.09.2006 WAS RECEIVED ON 21.09.2006 BY THE ACCOUN TANT SHRI ANIL DHINGRAH FIXING THE HEARING FOR 28.09.2006 BUT SUDDENLY HE FELL ILL AND PROCE EDED ON LEAVE AND COULD NOT BROUGHT TO THE NOTICE OF OTHER ACCOUNTANT OR EMPLOYEES OF THE CONC ERNED CHARTERED ACCOUNTANT. THEREFORE DUE TO THIS BONA FIDE THE ASSESSEE OR HIS AUTHORIZED R EPRESENTATIVE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER AND HE LEVIED THE PENALTY IN DISP UTE WHICH WAS WRONGLY CONFIRMED BY THE LD. ITA NO. 464/AGRA/2010 3 FIRST APPELLATE AUTHORITY WITHOUT CONSIDERING THESE ARGUMENTS GIVEN IN WRITING TO THE LD. FIRST APPELLATE AUTHORITY VIDE APPLICATION DATED 17.01.20 08. FINALLY HE ARGUED THAT THE LD. FIRST APPELLATE AUTHORITY EVEN HAS NOT CONSIDERED THESE A RGUMENTS IN THE IMPUGNED ORDER AND REQUESTED THAT THE PENALTY IN DISPUTE MAY BE CANCELLED. 4. ON THE CONTRARY THE LD. DR RELIED UPON THE ORDE R PASSED BY THE LD. FIRST APPELLATE AUTHORITY. 5. WE HAVE HEARD THE BOTH SIDES AND PERUSED THE MAT ERIAL AVAILABLE WITH US. WE ARE OF THE CONSIDERED OPINION THAT KEEPING IN VIEW OF THE FACT S AND CIRCUMSTANCES OF THE PRESENT CASE AND WRITTEN SUBMISSIONS DATED 17.01.2008 FILED BY THE A SSESSEE BEFORE THE LD. FIRST APPELLATE AUTHORITY WHICH THE ASSESSEE HAS PRODUCED BEFORE US AT PAGE N O. 1 & 2 OF THE VERY SMALL PAPER BOOK CONTAINING PAGES 1 TO 7. THE LD. COUNSEL FOR THE AS SESSEE HAS ALSO PRODUCED THE ATTENDANCE REGISTER OF THE OFFICE OF SHRI ANIL DHINGRAH ACCOU NTANT SHOWING THAT ON 28.09.2006 SHRI ANIL DHINGRA WAS ON LEAVE. WE HAVE PERUSED THE SAME ALON GWITH WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE THE LD. FIRST APPELLATE AUTHORITY A ND FOUND THAT SHRI ANIL DHINGRAH WAS ON LEAVE. THE STATEMENT MADE BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ALONGWITH SUPPORTING EVIDENCE SHOULD BE BELIEVED. THEREFORE IN THE INTE REST OF JUSTICE WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE COULD NOT APPEAR BEFORE T HE ASSESSING OFFICER ON 28.09.2006 IN COMPLIANCE OF THE NOTICE U/S. 142(1) OF THE ACT DAT ED 12.09.2006 FIXING THE DATE ON 28.09.2006. IN OUR CONSIDERED OPINION THIS IS A BONA FIDE MIST AKE BY THE ACCOUNTANT OF THE ASSESSEE AND IS EXCUSABLE. WE ACCEPT THE EXPLANATION GIVEN BY THE L D. COUNSEL FOR THE ASSESSEE AND DELETE THE PENALTY IN DISPUTE. ITA NO. 464/AGRA/2010 4 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.11.2011. SD/- SD/- (B.C. MEENA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH NOVEMBER 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT CONCERNED 5. DR ITAT AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY