Case Number: ITA 1744/DEL/2020
Appellant: Mukesh, Gurgaon
Respondent: ITO WARD – 2(5), Gurgaon
Assessment Year: 2011-12
Case Filed On: 2020-10-21
Order Type: Final Tribunal Order
Date of Order: 2022-08-04
Pronounced On: 2022-08-04
This case involved Mukesh, a resident of Gurgaon, who filed an appeal against the orders of the CIT(A)-2, Gurgaon, for the assessment year 2011-12. The appeals pertained to the confirmation of penalties under sections 271F, 271(1)(c), and 271(1)(b) of the Income Tax Act, 1961.
The main issues in the appeals were the confirmations of the following penalties:
The appellant, Mukesh, did not appear before the AO, CIT(A), or the ITAT to present his case or make any submissions. Consequently, the appeals were decided ex parte.
The respondent, represented by Sh. Amit Shukla, Sr. DR, argued that the penalties were correctly imposed and confirmed by the lower authorities due to the appellant’s non-compliance and failure to present any defense.
The ITAT, comprising Accountant Member N. K. Billaiya and Judicial Member Yogesh Kumar US, carefully reviewed the case records and the orders of the lower authorities. Key findings included:
The ITAT upheld the penalties confirmed by the CIT(A) for the assessment year 2011-12. The appeals filed by Mukesh were dismissed due to the lack of any representation or defense by the appellant.
This case underscores the importance of compliance with tax regulations and the necessity for appellants to actively participate in their appeals. The tribunal’s decision highlights that non-compliance and failure to present a defense can result in the upholding of penalties.
Order pronounced in the open court on 04/08/2022 by Accountant Member N. K. Billaiya and Judicial Member Yogesh Kumar US.
Mukesh vs. ITO Ward-2(5) – 2011-12 – Appeal on Penalty Confirmations
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