Income Tax Appellate Tribunal - Mumbai
Kss Petron P.Ltd, Mumbai vs Asst Cit Tds Cir 2(2), Mumbai on 4 June, 2018
आयकर अपील य अ धकरण, मुंबई यायपीठ, 'एच',मुंबई।
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES "H", MUMBAI ी जो ग दर संह, या यक सद य एवं ी जी. मंजूनाथ, लेखा सद य, के सम Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.4306 & 4307/Mum/2014 Assessment Years: 2009-10 & 2011-12 M/s KSS Petron Pvt. Ltd. ACIT (TDS), (erstwhile Petron Civil बनाम/ Circle-2(2), Engineering Pvt. Ltd.), Mumbai 6th Floor, Swastik Chamber, Vs. Sion Trombay Road, Chembur, Mumbai-400071 ( नधा!"रती /Assessee) (राज व /Revenue) P.A. No.AAACP4775E नधा!"रती क ओर से / Assessee by None राज व क ओर से / Revenue by Shri Ram Tiwari-DR ु वाई क' तार(ख / Date of Hearing :
सन 04/06/2018
घोषणा क' तार(ख/Date of Pronouncement 04/06/2018
2 ITA No.4306 & 4307/Mum/2014
KSS Petron Pvt. Ltd. (Erstwhile Petron Civil Engineering Private Limited) आदे श / O R D E R Per Joginder Singh (Judicial Member) These two appeals are by the assessee against the impugned orders both dated 31/03/2014 of the Ld. First Appellate Authority, Mumbai, confirming the levy of income tax for short deduction of taxes at source (TDS) and passing an order under section 201(1) of the Income Tax Act, 1961 (hereinafter the Act) and further not deposit of TDS into the government treasury and also passing an order under section 200A of the Act for levying interest on the short deduction and late payment of taxes (interest on late payment of TDS).
2. During hearing, none was present for the assessee. It is noted that these appeals were filed on 17/06/2014 and on the date of hearing i.e. 17/07/2016, the appeals were adjourned to 01/02/2017 for non- appearance of the assessee. Registered AD notice was issued. On 01/02/2017 also, one more opportunity was provided as non-appeared for the assessee. On 15/06/2017, the authorized representative requested for 3 ITA No.4306 & 4307/Mum/2014 KSS Petron Pvt. Ltd. (Erstwhile Petron Civil Engineering Private Limited) adjournment and thus appeal was adjourned to 18/10/2017. On 18/10/2017 also, nobody appeared for the assessee and the appeal was adjourned to 15/01/2018. Today i.e. 04/06/2018, neither anybody appeared for the assessee nor moved any adjournment petition. It seems that the assessee has nothing to say. The Ld. DR even pointed out before the First Appellate Authority also, the assessee did not appear in spite of sufficient opportunity provided to the assessee 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. It is noted that the TDS statement was analyzed by the Assessing Officer, wherein, the default of non-payment of TDS amount deducted/low deduction of TDS at the prescribed rate was found. The assessee was asked to show cause for such a default. The Ld. Assessing Officer assessed the assessee and directed to pay the total tax liability. On appeal before the Ld. Commissioner of Income Tax (Appeal) in spite of sufficient opportunities provided to the assessee, 4 ITA No.4306 & 4307/Mum/2014 KSS Petron Pvt. Ltd. (Erstwhile Petron Civil Engineering Private Limited) the assessee did not appear and thus the appeals were dismissed. Before us also, the assessee did not bother to attend. Therefore, in the absence of any explanation by the assessee, both the appeals are dismissed. However, it is made clear that if on a later date, the assessee moves application and justifies its non-appearance, the Bench is free to recall the order and may decide on merit.
Finally, the appeals of the assessee are dismissed. This Order was pronounced in the open court in the presence of ld. DR at the conclusion of the hearing on 04/06/2018.
Sd/- Sd/-
(G. Manjunatha) (Joginder Singh)
लेखा सद#य / ACCOUNTANT MEMBER या$यक सद#य / JUDICIAL MEMBER
मब
ुं ई Mumbai; -दनांक Dated : 04/06/2018 f{x~{tÜ? P.S/. न.स., आदे श क %$त'ल(प अ)े(षत/Copy of the Order forwarded to :
1. अपीलाथ1 / The Appellant
2. 23यथ1 / The Respondent.
3. आयकर आय5 ु त,(अपील) / The CIT, Mumbai.
4. आयकर आय5 ु त / CIT(A)- , Mumbai
5. 7वभागीय 2 त न ध, आयकर अपील(य अ धकरण, मब ुं ई / DR, ITAT, Mumbai 5 ITA No.4306 & 4307/Mum/2014 KSS Petron Pvt. Ltd. (Erstwhile Petron Civil Engineering Private Limited)
6. गाड! फाईल / Guard file.
आदे शानस ु ार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, मब ुं ई / ITAT, Mumbai