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Income Tax Appellate Tribunal, MUMBAI BENCHES “C”, MUMBAI
Before: Shri JOGINDER SINGH, & Shri G. MANJUNATHA
Per Joginder Singh (Judicial Member) The assessee is aggrieved by the impugned order dated 26/10/2015 of the Ld. First Appellate Authority, Mumbai, confirming the levy of penalty imposed u/s 271(1)(b) of the Income Tax Act, 1961 (hereinafter the Act).
During hearing, none was present for the assessee in spite of issuance of registered AD notice on 18/10/2017 for today. The assessee neither presented himself nor moved adjournment petition. It seems that the assessee has nothing to say. On the other hand, the ld. DR, Shri Rajat Mittal, defended the imposition of penalty by contending that even before the Ld. Commissioner of Income Tax (Appeal), the assessee did not appear for which our attention was invited to para-2 of the impugned order.
2.1. We have considered the submissions of Ld. DR and perused the material available on record. The facts, in brief, are that the ld. Assessing Officer issued notices to the assessee on 06/08/2012 and 01/08/2013. As per the assessee, such notices were not handed over in time, therefore, could not appear before the Assessing Officer. It
Shri Champsi Avachar Gala is further noted that the assessee did not respond to the notices as mentioned in para-2 of the impugned order. Even on 06/09/2013, the assessee filed incomplete details and the Assessing Officer proceeded to levy penalty vide order dated 10/09/2013 for non-compliance of notices. It is also noted that even on 19/10/2015, nobody appeared before the Ld. Commissioner of Income Tax (Appeal) and no evidence was filed before the Assessing Officer/CIT(A). As mentioned earlier, in spite of issuance of registered AD notice by the registry of the Tribunal, there was no response from the assessee on 15/06/2017 and 29/11/2017. Thus, in the absence of any plausible explanation and non- appearance of the assessee, we affirm the stand of the Ld. Commissioner of Income Tax (Appeal).
Finally, the appeal of the assessee is dismissed.
This Order was pronounced in the open court in the presence of ld. DR at the conclusion of the hearing on 29/11/2017.