The Income Tax Appellate Tribunal (ITAT) Jaipur bench directed the deposit cost of Rs.2,000/- in the Prime Minister Relief Fund for failure to cooperate before appellate authority in respect of penalty proceedings.
Assessee, Safiq Ahmad filed the appeals against the orders of CIT(A) for the assessment year 2011-12 in the matter of Section 271B and 271(1)(c) of the Income Tax Act.
During the hearing before the bench proxy Ankur appearing on behalf of the assessee did not have a power of attorney. Due to medical problems, Vishal Goyal, CA was not present. It was submitted by counsel for the assessee Ankur.
The bench after considering the records found that assessee was granted several opportunities but the assessee was neither present before the AO nor before the CIT(A). Therefore the CIT(A) passed ex parte order.
Monisha Choudhary, Counsel for Revenue argued that the assessee was really lethargic and unserious in pursuing his cases in spite of providing various opportunities by the CIT(A) and the AO as mentioned in their orders.
Thus, the appellant has not been able to furnish any explanation for not imposing penalty under Section 271B of the Income Tax Act either during the assessment proceedings or during the appellate proceedings.
It was observed by the tribunal that the assessee was granted several opportunities either by the CIT(A) or by the AO to argue the cases but the assessee remained non-cooperative and negligent in pursuing his cases on the dates of hearing of the appeal.
After carefully analysing the material facts the two-member bench of Sandeep Gosain (Judicial Member) and Rathod Kamlesh Jayantbhai (Accountant Member) directed to deposit cost of Rs.2,000/- in Prime Minister Relief Fund for failure to cooperate before the appellate authority in respect of penalty proceedings.
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