M/S BALAJI HEAVY LIFTERS P. LTD.,,GANDHIDHAM vs THE ADDL. COMMR. OF INCOME TAX, GANDHIDHAM RANGE,, GANDHIDHAM

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Respondent: Shri V.J. Boricha, Ld. Sr. D.R

आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-

This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A), Rajkot-2, dated 23-01-2020, in proceedings under section 250 of the Income Tax Act, 1961; in short “the Act”.

The assessee has taken the following grounds of appeal:-

Page No 2 M/s. Balaji Heavy Lifters Pvt. Ltd. vs. Addl. CIT “1. The Learned CIT(A)-2, Rajkot has erred in law as well as on fact in sustaining the disallowing interest based on interest calculation on advances given by company amounting to Rs. 582399/- On following amongst other counts:- (a) By not passing speaking order (b) By not rebutting case laws relied upon including finding of the CIT(A]-2 in appellants own case. (c) By not considering the submission in total Therefore, the impugned disallowance is liable to be deleted.

2. The learned CIT(A)-2, Rajkot The Assessing Officer has erred on facts and in law in confirming Disallowing Service Tax Interest and Late filing penalty of f Rs. 38711/- . Therefore the disallowance of Rs. 38711/- is liable to be deleted.

Appellant request to allow to add, alter, modify any grounds of appeal during the course of appellate proceedings.”

3. The assessee is in appeal before us against the order passed by Ld. CIT(Appeals) confirming the disallowance of service tax interest and late filing penalty of � 38,711/-. Before us, none appeared on behalf of the counsel for the assessee, despite there being several opportunities of hearing, which have been granted to the assessee. Accordingly, despite several opportunities, it is apparent that the assessee is not interested in pursuing the present appeal. We observe that the above additions were sustained by Ld. CIT(Appeals) after analysing the facts of the case and holding that the aforesaid expenses were disallowed since the same are not in accordance with law and such payment being in the nature of penalty, are liable to be disallowed Accordingly, looking into the facts of the instant case, we find no infirmity in the order of Ld. CIT(Appeals) so as to call for any interference.

Page No 3 M/s. Balaji Heavy Lifters Pvt. Ltd. vs. Addl. CIT

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 19-07-2023

M/S BALAJI HEAVY LIFTERS P. LTD.,,GANDHIDHAM vs. THE ADDL. COMMR. OF INCOME TAX, GANDHIDHAM RANGE,, GANDHIDHAM