V.B.Senthil Kumar, CHENNAI v. ACIT, CHENNAI

ITA 694/CHNY/2011 | 2007-2008
Pronouncement Date: 12-07-2011

Appeal Details

RSA Number 69421714 RSA 2011
Assessee PAN ALKPS8257N
Bench Chennai
Appeal Number ITA 694/CHNY/2011
Duration Of Justice 3 month(s)
Appellant V.B.Senthil Kumar, CHENNAI
Respondent ACIT, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 12-07-2011
Appeal Filed By Assessee
Bench Allotted D
Assessment Year 2007-2008
Appeal Filed On 12-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH D CHENNAI BEFORE DR. O.K. NARAYANAN VICE-PRESIDENT AND SHRI HARI OM MARATHA JUDICIAL MEMBER I.T.A.NOS. 688 TO 694/MDS/2011 ASSESSMENT YEARS : 2001-02 TO 2007-08 V.B.SENTHIL KUMAR 2182 PLOT NO.3 12 TH MAIN ROAD ANNA NAGAR CHENNAI 600 041. PAN ALKPS 8257 N VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-I(3) CHENNAI 34. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K.E.B.RENGAR AJAN JR. STANDING COUNSEL O R D E R PER BENCH THIS IS A BUNCH OF SEVEN APPEALS. ALL THE APPEALS ARE FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2001-02 TO 2007-08. THESE APPEALS ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)-I AT CHEN NAI ON 19.1.2011. THE APPEALS ARISE OUT OF LEVY OF PENAL TY UNDER SEC.271(1)(B) OF THE INCOME-TAX ACT 1961. ITA 688 TO 694/11 :- 2 -: 2. CONSEQUENT TO THE SEARCH CARRIED OUT IN THE PREM ISES OF ONE SMT. V.B. VAIDEHI THE ASSESSEE WAS CALLED UPON TO FURNISH DETAILS BEFORE THE ASSESSING AUTHORITY. BUT THE OF FICER FOUND THAT THE ASSESSEE WAS NOT COMPLYING WITH NOTICES ISSUED BY THE ASSESSING AUTHORITY FROM TIME TO TIME. ACCORDINGLY PENALTIES WERE IMPOSED. THE SAME WAS CONFIRMED IN FIRST APPE ALS. THE ASSESSEE IS AGGRIEVED AND THEREFORE THESE SECOND A PPEALS BEFORE THE TRIBUNAL. 3. WHEN THE MATTERS WERE CALLED ON FOR HEARING NOB ODY WAS PRESENT FOR THE ASSESSEE IN SPITE OF SERVICE OF NOT ICE. SHRI K.B.E.RENGARAJAN THE LEARNED STANDING COUNSEL APPE ARED FOR THE REVENUE AND CONTESTED THE CASE. 4. ON GOING THROUGH THE FACTS AND CIRCUMSTANCES REF LECTED IN THESE CASES WE FIND THAT THERE IS NO COMPELLING GR OUND TO IMPOSE A PENALTY OF ` 10 000/- EACH FOR THE SEVEN ASSESSMENT YEARS INVOLVED IN THESE APPEALS. THE FACT THAT THE ASSES SEE IS A NON- RESIDENT INDIAN (NRI) SHOWS THAT HE HAD GENUINE DI FFICULTIES IN COMPLYING WITH THE NOTICES ISSUED BY THE ASSESSING AUTHORITY WITHIN THE TIME ALLOWED. HIS PRE-OCCUPATION OUTSID E INDIA ITA 688 TO 694/11 :- 3 -: DEFINITELY DILUTES THE GRAVITY OF THE CHARGE LEVELL ED AGAINST THE ASSESSEE. 5. THEREFORE IN THE FACTS AND CIRCUMSTANCES OF THE CASE LEVY OF PENALTY IS NOT JUSTIFIED. ACCORDINGLY THE PENA LTIES OF ` 10 000/- EACH IMPOSED FOR ALL THESE SEVEN ASSESSMENT YEARS ARE DELETED. 6. IN RESULT THESE APPEALS FILED BY THE ASSESSEE A RE ALLOWED. ORDERS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON TUESDAY THE 12 TH DAY OF JULY 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI DATED THE 12 TH JULY 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR