SHRI VISHAL VITHAL KAMAT, MUMBAI v. ITO-23(3)(5), MUMBAI

ITA 5167/MUM/2019 | 2013-2014
Pronouncement Date: 26-03-2021 | Result: Allowed

Appeal Details

RSA Number 516719914 RSA 2019
Assessee PAN AAAOG1482P
Bench Mumbai
Appeal Number ITA 5167/MUM/2019
Duration Of Justice 1 year(s) 7 month(s) 19 day(s)
Appellant SHRI VISHAL VITHAL KAMAT, MUMBAI
Respondent ITO-23(3)(5), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 26-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted F
Tribunal Order Date 26-03-2021
Last Hearing Date 08-02-2021
First Hearing Date 08-02-2021
Assessment Year 2013-2014
Appeal Filed On 07-08-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER ITA NO. 5167/MUM/2019 (A.Y: 2013-14) SHRI VISHAL VITHAL KAMAT KHIL HOUSE 70-C NEHRU ROAD VILE PARLE (E) MUMBAI 400099. VS. ITO - 23(3)(5) ROOM NO. 121 MATRU MANDIR TARDEO ROAD MUMBAI. PAN/GIR NO. : AAAOG1482P APPELLANT .. RESPONDENT APPELLANT BY : SHRI VISHAL VITHAL KAMAT AR RESPONDENT BY : SMT. USHA GAIKWAD SR. DR DATE OF HEARING 25 .0 3 .2021 DATE OF PRONOUNCEMENT 30 .0 3 .2021 / O R D E R PER PAVAN KUMAR GADALE.JM: THE APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -34 MUM BAI PASSED U/S. 271(1)(B) AND 250 OF THE INCOME TAX ACT 1961. THE ASSESSEE HAS RAISED THE SOLE GROUND OF A PPEAL: ON THE FACTS AND IN LAW ND IN CIRCUMSTANCES OF TH E CASE. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS IN CONFIRMING PENALTY U/S 271(1)(B) OF THE ACT. ITA NO. 5167/MUM/2019 SHRI VISHAL VITHAL KAMAT MUMBAI - 2 - 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESS EE HAS FILED THE RETURN OF INCOME FOR THE A.Y 2013-14 ON 30.01.2014 WITH TOTAL INCOME OF RS.7 27 170/- AND T HE RETURN OF INCOME WAS PROCESSED U/S 143(1) OF THE AC T. SUBSEQUENTLY THE CASE WAS SELECTED FOR SCRUTINY AN D NOTICE U/S 142(1) OF THE ACT ALONG WITH QUESTIONNAI RE WAS ISSUED. THE A.O ON PERUSAL OF THE FINANCIAL STATEME NTS FOUND THAT THE ASSESSEE HAS RECEIVED SALARY INCOME INTEREST SERVICE CHARGES AND INCOME FROM BUSINESS. THE A.O HAS CALLED FOR THE DETAILS IN RESPECT OF THE CL AIMS OF THE ASSESSEE. IN THE COURSE OF HEARING THE ASSESS EE WAS SERVED WITH NOTICES BUT NONE APPEARED AND THERE IS NO PROPER COMPLIANCE IN RESPECT OF THE DETAILS CALLED FOR. FINALLY THE ASSESSMENT WAS COMPLETED U/S 143(3) OF THE ACT. 3. SUBSEQUENTLY THE A.O. HAS INITIATED PENALTY PROCEEDINGS U/S 271(1)(B) OF THE ACT AND FOUND THAT THE ASSESSEE HAS NOT DISCLOSED REASONABLE CAUSE FOR NO N COMPLIANCE TO THE REQUIREMENTS OF STATUTORY NOTICE U/S 142(1) OF THE ACT AND LEVIED PENALTY OF RS. 10 000 /- U/S 271(1)(B) OF THE ACT AND PASSED THE ORDER ON 16.12. 2015. 4. AGGRIEVED BY THE PENALTY ORDER THE ASSESSEE HAS FILED THE APPEAL WITH THE CIT(A) WHEREAS THE CIT( A) HAS CONFIRMED THE ACTION OF THE A.O AND SUSTAINED THE ITA NO. 5167/MUM/2019 SHRI VISHAL VITHAL KAMAT MUMBAI - 3 - PENALTY. AGGRIEVED BY THE CIT(A) ORDER THE ASSESSE E HAS FILED AN APPEAL WITH THE HONBLE TRIBUNAL. 5. AT THE TIME OF HEARING THE LD.AR OF THE ASSESSE E SUBMITTED THAT THE ASSESSEE HAS COOPERATED IN SUBMI TTING THE INFORMATION BEFORE THE A.O. THE NOTICES WERE IS SUED ON THE OLD ADDRESS OF THE ASSESSEE AND THERE IS A C HANGE IN ADDRESS WHICH HAS BEEN INTIMATED TO THE INCOME T AX DEPARTMENT. FURTHER THERE IS NO WANTON ACT OF THE ASSESSEE FOR NON COMPLIANCE AND SUPPORTED HIS ARGUMENTS WITH JUDICIAL DECISIONS CONTRA THE LD. D R SUPPORTED THE ORDER OF THE LD. CIT(A). 6. WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA-FACIE THE A.O. HAS LEVI ED THE PENALTY U/S 271(1)(B) OF THE ACT AS THE ASSESSEE HA S NOT COMPLIED WITH THE NOTICES IN SPITE OF REMAINDERS IN THE SCRUTINY ASSESSMENT PROCEEDINGS. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS NOT RECEIV ED THE NOTICES AS THE ASSESSEE HAS CHANGED THE ADDRESS AND THE NEW ADDRESS WAS INTIMATED TO THE A.O. THE LD.AR REF ERRED TO THE PAPER BOOK AT PAGE NO 4 WHERE THE ASSESSMEN T ORDER FOR THE ASST YEAR 2013-14 WAS PASSED U/S 1 43(3) OF THE ACT AND THE LD. AR RELIED ON THE FOLLOWING J UDICIAL DECISIONS (I) ITA NO. 566/LKW/2017 IN THE CASE OF S HRI SUSHIL KUMAR VS. DCIT. KANPUR AND (II) ITA NO. ITA NO. 5167/MUM/2019 SHRI VISHAL VITHAL KAMAT MUMBAI - 4 - 738/DEL/2014 IN THE CASE OF GLOBUS INFOCON LTD. VS . DCIT. NEW DELHI. 7. WE FIND THE SUBMISSIONS OF THE LD.AR ARE REALIS TIC. WHEN THE ASSESSMENT IS COMPLETED U/S 143(3) OF TH E ACT AND NOT UNDER SECTION 144 OF THE ACT THE PENALTY U /S 271(1)(B) OF THE ACT CANNOT BE IMPOSED. ACCORDINGLY CONSIDERING THE RATIO OF THE JUDICIAL DECISIONS AND FACTS WE SET ASIDE THE ORDER OF THE CIT(A) AND DIRECT THE A.O TO DELETE THE PENALTY AND ALLOW THE GROUND OF APPEAL O F THE ASSESSEE. 8. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2021 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GAD ALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATED 30.03.2021 KRK PS ITA NO. 5167/MUM/2019 SHRI VISHAL VITHAL KAMAT MUMBAI - 5 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. !!' $ % / DR ITAT MUMBAI 6. () * + / GUARD FILE. / BY ORDER ! //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT MUMBA I