ANUJ MANEKLAL BHANDARI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(4),, PUNE

These six appeals preferred by the assessee emanates from the common order of the Ld. CIT(Appeals)-12, Pune dated 09.08.2017 for the assessment years 2008-09 to 2013-14 as per the grounds of appeal on record.

Both the parties agreed that the facts, circumstances and issue in all these appeals are similar and therefore, these cases were heard together and disposed of vide this consolidated order.

That on perusal of the penalty order passed u/s.271(1)(b) of the Act, it is observed that the date of hearing was fixed on 14.09.2015. However, there was no compliance from the assessee and neither any written reply/adjournment letter from the assessee were received. Therefore, a show cause notice u/s.271(1)(b) r.w.s.274 of the Act was issued on 29.10.2015 fixing the case for hearing on 05.11.2015. That on the given date, neither the assessee attended nor any reply was received from the assessee. During assessment proceedings also, notices u/s.143(2) and 142(1) of the Act was issued. However, on that date fixed for hearing i.e. 14.09.2015, the assessee has neither attended nor has furnished any written reply. The assessee has also neither attended nor filed any explanation in response to the show cause notice issued u/s.271(1)(b) r.w.s.274 of the Act. That due to all these non compliances by the assessee, the Assessing Officer, therefore, was satisfied that the assessee has committed default u/s.271(1)(b) of the Act and penalty was levied.

At the time of hearing, the Ld. Counsel for the assessee referring to the paper book wherein as regards the date of hearing fixed on 14.09.2015 submitted that the assessee had sought an adjournment and therefore, it is the contention of the assessee that they have responded to the notice of the Department. However, when we peruse the penalty order, we find there is no mention in respect of these submissions of the assessee. Therefore, we are of the considered view, in the interest of justice, one more opportunity may be granted to the assessee so that he may justify his stand before the Assessing Officer and the Assessing Officer will decide the case after bringing on record all the submissions placed forth by the assessee while complying with the principles of natural justice.

In the result, all the appeals of the assessee in to 2758/PUN/2017 are allowed for statistical purposes.