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Facts
The assessee preferred appeals against the orders of the CIT(A) pertaining to specific assessment years. The common grievance related to the levy of penalty under Section 271(1)(c) of the Act. The appeals were repeatedly adjourned at the assessee's request, and later the assessee stopped appearing despite notices, leading to an ex-parte decision.
Held
The Tribunal noted that similar issues in quantum proceedings for the assessment years had been dismissed. The assessee also sought to withdraw the appeals, stating they did not wish to pursue them. Considering these factors and the assessee's prior dismissal in their own case, the Tribunal decided to dismiss the current appeals.
Key Issues
Levy of penalty under Section 271(1)(c) of the Act and whether the appeals should be dismissed due to the assessee's non-appearance and previous dismissal of quantum appeals.
Sections Cited
271 (1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR U.S.
ORDER PER N. K. BILLAIYA, AM:
The captioned appeals by the assessee are preferred against separate orders of the CIT(A)-30, New Delhi dated 25.01.2017 pertaining to captioned assessment years.
Since common grievances are involved in the captioned appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity.
The common grievance in all the appeals relates to the levy of penalty u/s. 271 (1)(c) of the Act. The appeals were first listed for hearing on 02.02.2021 on which date none appeared on behalf of the assessee. Since then on each occasion the assessee took adjournment on the ground that quantum appeal is pending. Since 22.05.2023 on each occasion of listing of the appeal none appeared on behalf of the assessee inspite of notices. We decided to proceed exparte.
4. We have the benefit of the orders of this Tribunal in quantum proceedings for the captioned assessment years in to 153 / Del/2016 and 151/Del/2016. The relevant findings read as under :-
“3. Since, the issues involved in all these appeal are similar, they were heard together and being adjudicated by a common order.
The assessee vide letter dated 15.09.2023 requested permission to withdraw the six appeals. It was submitted that the assessee do not wish to pursue the appeals.
We find that the issues involved in the appeals before us have been adjudicated in for the assessment year 2010-11 by the Co-ordinate Bench of Tribunal in assessee's own case, wherein the grounds of appeal have been adjudicated against the assessee and the appeal has been dismissed.
6. Keeping in view, the letter of the assessee as well as the order by the Tribunal in assessee's own case, the appeals of the assessee are hereby dismissed.
In the result, the appeals of the assessee are dismissed. Order Pronounced in the Open Court on 21/09/2023.”
5. Since the quantum appeals have been dismissed the additions stand confirmed, therefore, there is no reason why the penalty should not be levied. We, therefore, decline to interfere with the findings of the CIT(A) of the captioned appeals.
In the result, the captioned appeals are dismissed.
7. Decision announced in the open court on 11.01.2024.