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E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?
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....-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?<br>By: - DEVKUMAR KOTHARI<br>Income Tax<br>Dated:- 13-7-2019<br><br>Earlier article on related subject of e-proceedings and wrong done even by CPC: Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly. An Article By: - CA DEV KUMAR KOTHARI July 2, 2019 UNJUST INTIMATION AND ADJUSTMENTS BY CPC - an unexpected, new source and style of harassment of taxpayers. An Article By: - CA DEV KUMAR KOTHARI May 8, 2019 Earlier article: In earlier articles some aspects of e-proceedings and webpages of website were discussed pointing out good and defective features. Some wrong done by CPC were also discussed. It seems that slowly even automatic systems which must run based on software and in impartial manner are being twisted and used as a handy tool to harass taxpayers. It has also been experienced that CPC is totally ignoring submissions made in response to CPC communication....
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.... and making additions in the intimation u/s 143.1 without providing opportunity to taxpayer for online submissions as may be required to understand and verify claim. The website is good, however, it appears that officers who want to harass taxpayers can even misuse the website in a manner that they can work in high handed manner and can ignore submissions of taxpayers and pass totally illegal orders. But there is no one to ask on wrong doing, there is no action against wrong done. Totally wrong order without any consideration of submissions in e-proceeding In this write-up an instance is bring to notice in which order has been passed in a very illegal and unreasonable manner. The target of CIT(A) was just to dismiss appeal, in any manner by ignoring even the information found in appeal memo, submissions made in e-proceedings. And assessment records to which CIT(A) had access and can look into as the appellant had relied on the same also. e-proceedings: As discussed in earlier article under link e-proceedings one can look into e-proceedings initiated, responses submitted and responses submitted can also be viewed. A case of appeal before CIT(A)- appeal dismissed for alleged ....
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....non-prosecution: An appeal against penalty order was filed online. It was in e-proceeding. Appellant made submissions which were and are still found available on the website. Screen shots of some webpages and some webpages saved as PDF doc are attached/ appended which shows that proceeding was open, and assesse has made submission before due date for submission. In fact as required by the CIT(A), assesse had also sent copy of submission through email of CIT(A). For the reasons best known to the CIT(A) , he has ignored all submissions, rather he had noted in the order that notices were served, notices were also sent on email id of assesse and then CIT(A) has alleged that there was no appearance / representation and any written submissions have also not been filed. E-proceedings have been closed, and link for order is provided/ In orders so attached with link, in one link order passed has been attached and in another link a part of some other order is attached. This clearly shows that CIT(A) had reviewed e-proceeding link and information found including the submission made by assesse. Submissions of assesse/ appellant: Reference and full submissions made by assesse are av....
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....ailable on the website. Few screen shots and webpages showing fact that the appeal was in e-proceeding and links for various submissions as are available on clicking the link entire documents submitted by assesse are available. Some of Webpages viewed on 12.07.19 in connection with e-proceeding are appended below: It appears that CIT(A) had deliberately ignored all submissions. Order of CIT(A): In the order CIT(A) has partially and in distorted manner, in his own style, mentioned facts, grounds of appeal and some judgments relied on by appellant in appeal memo itself. As noted in order itself, infact, even without any submissions CIT(A) must have decided appeal in favour of assesse as reliance on judgments as referred by assesse in appeal memo were enough to allow relief and CIT(A) was duty bound to follow judgments of the Supreme Court mentioned by appellant in appeal memo and also as extracted by CIT(A) in his order also. In case of need CIT(A) should have looked into assessment records also. In case of need CIT(A) could have changed appeal from e-proceeding to physical proceedings and ordered accordingly and then could have asked a....
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....ppellant to make representation. But that was also not done. For the reasons best known to him ( which is apparently to harass assesse/ appellant) CIT(A) has mentioned in the order that there was no compliance, any written submission has not been filed, so he presumed that appellant in not interested in prosecuting appeal. He has also mentioned various dates of hearing and that no one appeared and any adjournment petition has also not been filed. He has also mentioned that " The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known dictum - "vigilantibus, non dormientibus, iura subvenient". He has referred to many judgments with a view to dismiss appeal for non-prosecution while totally ignoring submissions of assesse in e-proceeding through my account on website of department and also submission forwarded by emails by assesse. He has ignored his duty as CIT(A) to pass an order on appeal He has dismissed appeal which he could not. He has to decided appeal on merit based on material available on records ( which also include assessment records) Ultimately he has dismissed appeal as follows: Hence, ....
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....by considering the above, it appears that the assessee is not interested in prosecuting its appeal. I, therefore, dismiss the appeal filed by the assessee for non-prosecution. In the result, the appeal of the appellant is dismissed. Copy of order of CIT(A) is also reproduced below: This order of CIT(A) clearly shows that how carelessly authorities, even of rank of Commissioner can work in a manner not at all conceivable and expected from such authorities. The question is how long such inefficiencies can be tolerated from senior officers on whom very large amount of salary and benefits are spent from taxes paid by public. Moot questions are : * why any action is not taken against such erring officers? * Why even senior officers are so careless. * Why officers take taxpayer as faltoo people and do not respect taxpayer and his representative and their time and efforts? * Why Commissioner (A) and similar other officers deliberately pass wrong orders? * Why in case of appeal against such orders, honourable Tribunal take a lenient view against officers and restores the appeal to the same officer, in very simple words in order, instead of taking s....
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....ome action against erring officers and granting costs in favour of taxpayers. Let us hope in NAMO 2 government there will be action against wrong doings of officers. Reply By DEV KUMAR KOTHARI as = Readers will find as attachments to the article, on clicking the link and at the time of printing the article- various screen shots and print of webpages named as VFPL_1 to VEFL_6 AND ORDER_2. Readers are requested to send their experience on similar matters. It is learnt that there have been mockery of e-proceedings in many cases in different proceedings and even in e-nirvan wherein submissions are not fully considered and some-how matters are disposed off. Cases aree also found due to data distortion demands have been raised by increasing income, reducing deductions, etc. Dated: 13-7-2019 Reply By DEV KUMAR KOTHARI as = Article published at https://www.taxtmi.com/articles Some parts of article have been missed in printing on the webpage, therefore entire article is reproduced below. For attachments please click on original article on website. Editor and management of website are requested to upload article again with suitable remarks for attachments. E-PROCEEDINGS OF APPEAL....
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.... - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE - Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public? CA Dev Kumar Kothari Earlier article on related subject of e-proceedings and wrong done even by CPC: Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly. An Article By: - CA DEV KUMAR KOTHARI July 2, 2019 UNJUST INTIMATION AND ADJUSTMENTS BY CPC - an unexpected, new source and style of harassment of taxpayers. An Article By: - CA DEV KUMAR KOTHARI May 8, 2019 Earlier article: In earlier articles some aspects of e-proceedings and webpages of website were discussed pointing out good and defective features. Some wrong done by CPC were also discussed. It seems that slowly even automatic systems which must run based on software and in impartial manner are being twisted and used as a handy tool to harass taxpayers. It has also been experienced that CPC is totally ignoring submissions made in response to CPC communication and making additions in the intimation u/s 143.1 without providing opportunity to taxpayer for online....
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.... submissions as may be required to understand and verify claim. The website is good, however, it appears that officers who want to harass taxpayers can even misuse the website in a manner that they can work in high handed manner and can ignore submissions of taxpayers and pass totally illegal orders. But there is no one to ask on wrong doing, there is no action against wrong done. Totally wrong order without any consideration of submissions in e-proceeding In this write-up an instance is bring to notice in which order has been passed in a very illegal and unreasonable manner. The target of CIT(A) was just to dismiss appeal, in any manner by ignoring even the information found in appeal memo, submissions made in e-proceedings. And assessment records to which CIT(A) had access and can look into as the appellant had relied on the same also. e-proceedings: As discussed in earlier article under link e-proceedings one can look into e-proceedings initiated , responses submitted and responses submitted can also be viewed. A case of appeal before CIT(A)- appeal dismissed for alleged non-prosecution: An appeal against penalty order was filed online. It was in e-proceeding. Appellant m....
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....ade submissions which were and are still found available on the website. Screen shots of some webpages and some webpages saved as PDF doc are attached/ appended which shows that proceeding was open, and assesse has made submission before due date for submission. In fact as required by the CIT(A), assesse had also sent copy of submission through email of CIT(A). For the reasons best known to the CIT(A) , he has ignored all submissions, rather he had noted in the order that notices were served, notices were also sent on email id of assesse and then CIT(A) has alleged that there was no appearance / representation and any written submissions have also not been filed. E-proceedings have been closed, and link for order is provided/ In orders so attached with link, in one link order passed has been attached and in another link a part of some other order is attached. This clearly shows that CIT(A) had reviewed e-proceeding link and information found including the submission made by assesse. Submissions of assesse/ appellant: Reference and full submissions made by assesse are available on the website. Few screen shots and webpages showing fact that the appeal was in e-proceeding and lin....
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....ks for various submissions as are available on clicking the link entire documents submitted by assesse are available. Some of Webpages viewed on 12.07.19 in connection with e-proceeding are appended below: found as attachments to the article. It appears that CIT(A) had deliberately ignored all submissions. Order of CIT(A): In the order CIT(A) has partially and in distorted manner, in his own style, mentioned facts, grounds of appeal and some judgments relied on by appellant in appeal memo itself. As noted in order itself,in fact, even without any submissions CIT(A) must have decided appeal in favour of assesse as reliance on judgments as referred by assesse in appeal memo were enough to allow relief and CIT(A) was duty bound to follow judgments of the Supreme Court mentioned by appellant in appeal memo and also as extracted by CIT(A) in his order also. In case of need CIT(A) should have looked into assessment records also. In case of need CIT(A) could have changed appeal from e-proceeding to physical proceedings and ordered accordingly and then could have asked appellant to make representation. But that was also not done. For the reasons best known to him ( which is apparently....
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.... to harass assesse/ appellant) CIT(A) has mentioned in the order that there was no compliance, any written submission has not been filed, so he presumed that appellant in not interested in prosecuting appeal. He has also mentioned various dates of hearing and that no one appeared and any adjournment petition has also not been filed. He has also mentioned that " The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known dictum - "vigilantibus, non dormientibus, iura subvenient". He has referred to many judgments with a view to dismiss appeal for non-prosecution while totally ignoring submissions of assesse in e-proceeding through my account on website of department and also submission forwarded by emails by assesse. He has ignored his duty as CIT(A) to pass an order on appeal He has dismissed appeal which he could not. He has to decided appeal on merit based on material available on records ( which also include assessment records) Ultimately he has dismissed appeal as follows: Hence, by considering the above, it appears that the assessee is not interested in prosecuting its appeal. I, therefore, dismiss the appe....
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....al filed by the assessee for non-prosecution. In the result, the appeal of the appellant is dismissed. Copy of order of CIT(A) is found as attachment to the article. This order of CIT(A) clearly shows that how carelessly authorities, even of rank of Commissioner can work in a manner not at all conceivable and expected from such authorities. The question is how long such inefficiencies can be tolerated from senior officers on whom very large amount of salary and benefits are spent from taxes paid by public. Moot questions are : * why any action is not taken against such erring officers? * Why even senior officers are so careless. * Why officers take taxpayer as faltoo people and do not respect taxpayer and his representative and their time and efforts? * Why Commissioner (A) and similar other officers deliberately pass wrong orders? * Why in case of appeal against such orders, honorable Tribunal take a lenient view against officers and restores the appeal to the same officer, in very simple words in order, instead of taking some action against erring officers and granting costs in favour of taxpayers. Let us hope in NAMO 2 government there will be action against wro....
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....ng doings of officers. Dated: 13-7-2019 Reply By DEV KUMAR KOTHARI as = When article was opened with internet explorer and Mozilla it was found incomplete and attachments were not shown in text of article. However when opened in mobile smart phone with Chrome full text is showing with attachment at places of insertion. This is for sharing experience. Dated: 13-7-2019 Reply By Ganeshan Kalyani as = Hats off to your efforts. Lot of hard work you have did. It is clearly visible from the detailed article. Thanks for sharing knowledge. Can we expect your participation in Discussion Forum as well. We would like to learn from you. Thanks. Dated: 15-7-2019 ============= Document 1 e-Proceedings 1 of 2 https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer 1 INCOME TAX DEPARTMENT e-Filing Anywhere Anytime Income Tax Department, Government of India Dashboard My Account e-File e-Proceeding e-Nivaran Compliance Worklist Profile Settings e-Proceedings PAN - AABCV0302L Assessment Year - 200....
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....6-07 Proceeding Name - First Appeal Proceedings Notice/Communication reference ID Notice u/s Description Issued On Document ID Served On Response Due date Response Response viewed by AO on 100000003310239 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 24/08/2018 ITBA/APL/S/APL_1/2018-19 /1011736682(1) 11/09/2018 View 100000004322206 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 01/11/2018 ITBA/APL/S/APL_1/2018-19 /1013460513(1) 28/11/2018 View 100000004788485 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 05/12/2018 ITBA/APL/S/APL_1/2018-19 /1014014643(1) 11/01/2019 View 100000007763399 250 [ITBA]Order u/s 250 of Income Tax Act 1961. ITBA/APL/M/250/2018-19 14/01/2019 /1014746625(1) Note: Back 1. Please click on the Reference ID hyperlink to view the Notice Details. 2. In order to submit the response click on the Submit hyperlink under Response Column. 3. To View the details of submitted Response, please click on View hyperlink. 4. u/s - under section india.gov.in Copyright @ Income Tax Department, Ministry of Finance, Government of India. national portal of india Website Policies | Accessibility S....
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....tatement | Site Map All Rights Reserved ECURED Entrust SSL bsi. ISO/IEC 20000-1 Information Technology Service ISO 22301 Business Continuity ISO/IEC 27001 Information Security Management 12-07-2019, 13:17 e-Proceedings https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... 2 of 2 12-07-2019, 13:17 Document 2 MITAT 120619 appearance debit X e-Proceedings × + CA https://portal.incometaxindiaefiling.gov.in/e-Filing/ e-Filing Anywhere Anytime INCOME T Income Tax Department, Government of India Dashboard My Account e-File e-Proceeding. e-Nivaran Compliance e-Proceedings PAN - AABCV0302L Assessment Year - 2006-07 Proceeding Name - First Appeal Proceedings Notice/Communication H Search ☠Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer Worklist Profile Settings ▼ reference ID Notice u/s Description Issued On Document ID Served On Response Due date Response viewed Response by AO on 100000003310239 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. [ITBA]Hearing Notice u/s 250of 24/08....
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..../2018 ITBA/APL/S/APL_1/2018-19 /1011736682(1) 11/09/2018 View 100000004322206 250 01/11/2018 Income Tax Act 1961. ITBA/APL/S/APL_1/2018-19 /1013460513(1) 28/11/2018 View 100000004788485 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 05/12/2018 100000007763399 250 [ITBA]Order u/s 250of Income 14/01/2019 Tax Act 1961. ITBA/APL/S/APL_1/2018-19 /1014014643(1) ITBA/APL/M/250/2018-19 /1014746625(1) 11/01/2019 View Back BUDGET 2019 VARUN FINA... e-Proceeding... w Clause 10 am... W VFPL E-PROC... Varun Finance... ENG IN 13:16 12-07-2019 MITAT 120619 appearance debit X e-Proceedings × + i https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAcc micome Tax Department, Government of muld Dashboard My Account e-File e-Proceeding e-Nivaran Compliance Worklist Profile Settings ▼ e-Proceedings PAN Proceeding Name Assessment Year Document Reference ID Notice Section Served On Description Response Type Response/Remarks AABCV0302L First Appeal Proceedings 2006-07 100000004788485 250 Search Last Login: 12/03/2013 12.31.35 Idle Session Timer 14:2 Click here to download the Acknowledgement Receipt [ITBA]Hearing Notic....
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....e u/s 250of Income Tax Act 1961. Full Response Dear Sir, Please consider our earlier submission vide document reference ID 100000004322206 dated 26/11/2018 including our rectification petition before your good self as our submission towards notice dated 05/12/2018. We once again request you to kindly consider our last submission as stated above along with our rectification petition and allow us relief as per binding precedence relied on us. Thanking you Yours Faithfully For Varun Finance Pvt. Ltd. Director Back ENG BUDGET 2019 VARUN FINA... e-Proceeding... w Clause 10 am... W VFPL E-PROC... Varun Finance... 4)) ( IN 13:18 12-07-2019 Ð¥ MITAT 120619 appearance debit X e-Proceedings CA + https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAcc PAN Proceeding Name Assessment Year Document Reference ID Notice Section Served On Description Response Type Response/Remarks Sl.No. Attachment Description 1 Others 2 Others 3 Others mindia.gov.in national portal of india सतà¥à¤¯à¤®à¥‡à¤µ जयते AABCV0302L First Appeal Proceedings 2006-07 100000004322206 250 ☠Q Search Co✰e »> = [ITBA....
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....]Hearing Notice u/s 250of Income Tax Act 1961. Full Response Submission for appeal number CIT(A), Kolkata-2/10047/2017-18 for the Assessment year 2006-07 against penalty order us 271(1)(c) dated 22-11-2018 Others Description Submission of appeal_22-11-2018 Earlier Submission before CIT-A_06-09-2018 Submission before AO_22-08-2016 Attachment 1Submissionofappeal.pdf 2EarlierSubmissionbeforeCIT-A.PDF 3SubmissionbeforeAO.pdf| Back Website Policies | Accessibility Statement | Site Map Copyright @ Income Tax Department, Ministry of Finance, Government of India. All Rights Reserved Site Last Updated on 11/07/2019 This site is best viewed in latest version of Chrome, Firefox, Safari and Internet Explorer. bsi ISO/IEC ISO ISO/IEC 20000-1 22301 27001 Entrust Information Business Technology Service Continuity Management Information Security Management Management ENG 13:21 BUDGET 2019 VARUN FINA... e-Proceedin... w Clause 10 a... WVFPL E-PROC... Varun Financ... 1) IN 12-07-2019 MITAT 120619 appearance debit X e-Proceedings × + https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAcc e-Proceedings PAN Proceeding Name Assessment Year Docume....
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....nt Reference ID Notice Section Served On Description Response/Remarks Sl.No. 1 2 3 4 5 Attachment Description Request letter dt. 05/09/2018 for adjournment Rectification petition before CIT(A)-2/Kol Rectification petition before AO. Copy of Air Ticket from Kol. to Guwahati Copy of Air Ticket from Guwahati to Kolata AABCV0302L First Appeal Proceedings 2006-07 100000003310239 250 Q Search 日 Х e >>>> Click here to download the Acknowledgement Receipt [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. Request letter dt. 05/09/2018 for adjournment of hearing fixed on 05/09/2018 Attachment Varun Finance - Adj Ltr..PDF Petition for rectification CIT Appeal-2.pdf Rectification ITO Ward- 5(4).pdf Air Ticket Cal- Guwahati D.O.J. 10.09.2018.pdf Air Ticket Guwahati - Cal D.O.J. 11.09.2018.pdf BUDGET 2019 VARUN FINA... e-Proceeding... w Clause 10 am... WVFPL E-PROC... Varun Finance... 4³)) ( ENG 13:23 IN 12-07-2019 MITAT 120619 appearance debit X e-Proceedings + CA https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAcc Search ☠Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED....
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.... (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer 4:55 INCOME T e-Filing Anywhere Anytime Income Tax Department, Government of India Dashboard My Account e-File e-Proceeding. e-Nivaran Compliance Worklist Profile Settings â–¼ e-Proceedings PAN Proceeding Name Assessment Year Document Reference ID Notice Section Served On Description Response Type Response/Remarks SINO Attachment Description BUDGET 2019 AABCV0302L First Appeal Proceedings 2006-07 100000004322206 250 Click here to download the Acknowledgement Receipt [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. Full Response Submission for appeal number CIT(A), Kolkata-2/10047/2017-18 for the Assessment year 2006-07 against penalty order us 271(1)(c) dated 22-11-2018 Others Description Attachment ENG 13:20 VARUN FINA... e-Proceeding... WClause 10 am... WVFPL E-PROC... Varun Finance... åŽ IN 12-07-2019 MITAT 120619 appearance debit X e-Proceedings + https://portal.incometaxindiaefiling.gov.in/e-Filing/ CA e-Filing Anywhere Anytime INCOME T Income Tax Department, Government of India Search ☠Downloads Feedback Accessibility Options Contact Us He....
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....lp Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer 3:57 Dashboard My Account e-File e-Proceeding. e-Nivaran Compliance Worklist Profile Settings â–¼ e-Proceedings PAN Assessment Year Proceeding Name Opt for e-Proceeding Proceeding Status Proceeding Limitation Date Proceeding Closure Date Action AABCV0302L 2006-07 First Appeal Proceedings YES Change Closed Closure Order AABCV0302L 2006-07 First Appeal Proceedings YES Change Closed Closure Order H Note: 1. Please note that even if you select No, all selected Notices and Letters will be available for viewing. However, option to submit response through e-Filing shall not be available. 2. Please click on the Proceeding Name hyperlink to view the Proceeding Details 3. In case of PAN users Assessment Year is taken into consideration. In case of TAN users Financial Year is taken into consideration. Website Policies | Accessibility Statement | Site Map Copyright @ Income Tax Department, Ministry of Finance, Government of India. All Rights Reserved india.gov.in Site Last Undated on 11/07/2019 BUDGET 2019 VARUN FINA... e-Proceeding... MITA....
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....T 120619 appearance debit X e-Proceedings w Clause 10 am... WVFPL E-PROC... bsi Entrust ISO/IEC 20000-1 Information ISO ISO/IEC 22301 27001 Business Information Security Varun Finance... ENG IN 13:10 12-07-2019 × + + Q Search Downloads Feedback https://portal.incometaxindiaefiling.gov.in/e-Filing/ e-Filing Anywhere Anytime INCOME TAX AMNIMENT Income Tax Department, Government of India Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer 14:5 = Dashboard My Account - e-File e-Proceeding. e-Nivaran Compliance Worklist Profile Settings ▼ e-Proceedings PAN - AABCV0302L Assessment Year - 2006-07 Proceeding Name - First Appeal Proceedings Notice/Communication reference ID 100000000925631 Notice u/s Description Issued On Document ID Served On Response Due date Response viewed by Response AO on 250 25/09/2017 ITBA/APL/M/250/2017-18 /1006545043(1) Back Note: 1. Please click on the Reference ID hyperlink to view the Notice Details. 2. In order to submit the response click on the Submit hyperlink under Response Column. 3. To View th....
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....e details of submitted Response, please click on View hyperlink. 4. u/s under section ENG BUDGET 2019 VARUN FINA... e-Proceeding... WClause 10 am... WVFPL E-PROC... Varun Finance... ^) 13:13 IN 12-07-2019 MITAT 120619 appearance debit X View My Submission CA + https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAcc e-Filing Anywhere Anytime Income Tax Department, Government of India INCOMET ME TAX DEPARTME Dashboard My Account e-File e-Proceeding - e-Nivaran Compliance View My Submission No records found. Search ☠Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer Worklist Profile Settings ▼ india.gov.in Website Policies | Accessibility Statement | Site Map Copyright @ Income Tax Department, Ministry of Finance, Government of India. All Rights Reserved bsi ISO/IEC 20000-1 ISO ISO/IEC 22301 27001 Entrust Business Information Security Site Last Undated on 11/07/2019 ENG 13:12 BUDGET 2019 VARUN FINA... View My Sub... w Clause 10 am... WVFPL E-PROC... Varun Finance... 1)) ( IN 12-07-2019 Document 3 e-Proceedin....
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....gs 1 of 2 https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Idle Session Timer 1 INCOME TAX DEPARTMENT e-Filing Anywhere Anytime Income Tax Department, Government of India Dashboard My Account e-File e-Proceeding e-Nivaran Compliance Worklist Profile Settings e-Proceedings PAN - AABCV0302L Assessment Year - 2006-07 Proceeding Name - First Appeal Proceedings Notice/Communication reference ID Notice u/s Description Issued On Document ID Served On Response Due date Response Response viewed by AO on 100000003310239 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 24/08/2018 ITBA/APL/S/APL_1/2018-19 /1011736682(1) 11/09/2018 View 100000004322206 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 01/11/2018 ITBA/APL/S/APL_1/2018-19 /1013460513(1) 28/11/2018 View 100000004788485 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. 05/12/2018 ITBA/APL/S/APL_1/2018-19 /1014014643(1) 11/01/2019 View 100000007763399 250 [ITBA]Order u/s 250 of Income T....
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....ax Act 1961. ITBA/APL/M/250/2018-19 14/01/2019 /1014746625(1) Note: Back 1. Please click on the Reference ID hyperlink to view the Notice Details. 2. In order to submit the response click on the Submit hyperlink under Response Column. 3. To View the details of submitted Response, please click on View hyperlink. 4. u/s - under section india.gov.in Copyright @ Income Tax Department, Ministry of Finance, Government of India. national portal of india Website Policies | Accessibility Statement | Site Map All Rights Reserved ECURED Entrust SSL bsi. ISO/IEC 20000-1 ISO ISO/IEC 22301 27001 Information Business Technology Service Continuity Information Security Management 12-07-2019, 13:26 e-Proceedings https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... 2 of 2 12-07-2019, 13:26 Document 4 e-Proceedings 1 of 2 INCOME TAX DEPARTMENT e-Filing Anywhere Anytime Income Tax Department, Government of India https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Dashboard My Account....
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.... e-File e-Proceeding e-Nivaran Compliance Worklist Profile Settings e-Proceedings PAN Proceeding Name Assessment Year Document Reference ID Notice Section AABCV0302L First Appeal Proceedings 2006-07 100000003310239 250 [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. Request letter dt. 05/09/2018 for adjournment of hearing fixed on 05/09/2018 Attachment Varun Finance - Adj Ltr..PDF Petition for rectification CIT Appeal-2.pdf Rectification ITO Ward-5(4).pdf Air Ticket Cal-Guwahati D.O.J. 10.09.2018.pdf Air Ticket Guwahati - Cal D.O.J. 11.09.2018.pdf 2 3 4 Served On Description Response/Remarks Sl.No. 1 Attachment Description Request letter dt. 05/09/2018 for adjournment Rectification petition before CIT(A)-2/Kol Rectification petition before AO. Copy of Air Ticket from Kol. to Guwahati 5 Copy of Air Ticket from Guwahati to Kolata Back Website Policies | Accessibility Statement | Site Map india.gov.in Copyright @ Income Tax Department, Ministry of Finance, Government of India. national portal of india All Rights Reserved ECURED bsi. Entrust SSL Idle Session Timer 1 Click here to download the Acknowledgement Receipt ISO/IEC ISO ....
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....ISO/IEC 20000-1 22301 27001 Information Business Technology Service Continuity Information Security Management 12-07-2019, 13:23 e-Proceedings https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... 2 of 2 12-07-2019, 13:23 Document 5 e-Proceedings 1 of 2 INCOME TAX DEPARTMENT e-Filing Anywhere Anytime Income Tax Department, Government of India https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Dashboard My Account e-File e-Proceeding e-Nivaran Compliance Worklist Profile Settings e-Proceedings PAN Proceeding Name Assessment Year Document Reference ID Notice Section Served On Description Response Type Response/Remarks AABCV0302L First Appeal Proceedings 2006-07 100000004788485 250 Idle Session Timer 1 Click here to download the Acknowledgement Receipt [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. Full Response Dear Sir, Please consider our earlier submission vide document reference ID 100000004322206 dated 26/11/2018 including our rectification petition....
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.... before your good self as our submission towards notice dated 05/12/2018. We once again request you to kindly consider our last submission as stated above along with our rectification petition and allow us relief as per binding precedence relied on us. Thanking you Yours Faithfully For Varun Finance Pvt. Ltd. Director Back Website Policies | Accessibility Statement | Site Map All Rights Reserved india.gov.in Copyright @ Income Tax Department, Ministry of Finance, Government of India. national portal of india ECURED bsi. ISO/IEC Entrust 20000-1 Information SSL ISO ISO/IEC Technology Service 22301 Business Continuity 27001 Information Security Management 12-07-2019, 13:18 e-Proceedings https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... 2 of 2 12-07-2019, 13:18 Document 6 e-Proceedings 1 of 2 INCOME TAX DEPARTMENT e-Filing Anywhere Anytime Income Tax Department, Government of India https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... Downloads Feedback Accessibility Options Contact Us Help Welcome VARUN FINANCE PRIVATE LIMITED (Corporate) Logout Last Login: 12/03/2019 12:31:33 Dashboard My Account e-File e-Proceed....
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....ing e-Nivaran Compliance Worklist Profile Settings e-Proceedings PAN Proceeding Name Assessment Year Document Reference ID Notice Section Served On AABCV0302L First Appeal Proceedings 2006-07 100000004322206 250 Idle Session Timer 1 Click here to download the Acknowledgement Receipt Description Response Type Response/Remarks Attachment Description Others Sl.No. 1 2 Others 3 Others [ITBA]Hearing Notice u/s 250of Income Tax Act 1961. Full Response Submission for appeal number CIT(A), Kolkata-2/10047/2017-18 for the Assessment year 2006-07 against penalty order us 271(1)(c) dated 22-11-2018 Others Description Submission of appeal_22-11-2018 Earlier Submission before CIT-A_06-09-2018 Submission before AO_22-08-2016 Back Attachment 1Submissionofappeal.pdf 2EarlierSubmissionbeforeCIT-A.PDF 3SubmissionbeforeAO.pdf Website Policies | Accessibility Statement | Site Map All Rights Reserved india.gov.in Copyright @ Income Tax Department, Ministry of Finance, Government of India. national portal of india ECURED bsi. Entrust SSL ISO/IEC ISO ISO/IEC 20000-1 22301 27001 Information Business Technology Service Continuity Information Se....
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....curity Management 12-07-2019, 13:20 e-Proceedings https://portal.incometaxindiaefiling.gov.in/e-Filing/MyAccount/e... 2 of 2 12-07-2019, 13:20 Document 7 42 सतà¥à¤¯à¤®à¥‡à¤µ जयते COMMISSIONER OF INCOME TAX (APPEALS)-2 3RD FLOOR, AAYAKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-700069 Phone 033-2262-7450/ Fax 033-2262-7451 1 Appeal No 10047/CIT(A)-2/17-18 2 Date of service of the order and 08.04.2017 notice of demand as per form no 35 3 Date of Institution of Appeal 4 Date of Appeal Order 5 Name and address of Appellant 6 7 8 9 10 11 PAN/TAN Assessment Year Name & Designation of the Officer who made the Assessment Order Income Assessed Tax/Penalty and interest demanded Section under which the order appealed against was made 12 Date of hearing 13 Present for the appellant 14 Present for the Department 04.05.2017 14.01.2019 Varun Finance Pvt Ltd. C-3/3, Gillander House, 8, N.S. Road, Dalhousie, Kolkata 700001 AABCV0302L 2006-07 JHON KERKETTA ACIT. (OSD) Ward-5(4), Kolkata. Rs. NA Rs. 10,624/- u/s 271 1 (C) Dated: 31.03.2017 As per record. Order u/s 250 of the Income Tax Act, 1961 ....
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.... The assessee being aggrieved by the above order filed an appeal with the following grounds of appeal:- 1. For that the penalty proceeding initiated vide notice dt. 5.12.2008 u/s. 271 was wrong and illegal as the notice does not indicate as to for what purpose and aspect penalty proceeding is initiated. The notice contains both aspects namely have concealed the particulars of income or furnished inaccurate particulars of such income, irrelevant portion has not been deleted. Therefore, the notice is void as per law laid down in CIT vs. SSAs Emarald Medows by the Supreme Court. 2. For that the learned AO was wrong in not providing further opportunity of hearing after reply to show cause notice was filed on 22.08.2016. In case AO did not agreed Anneal No. 10047/CIT(A)-2/17-18 Varun Finance Pvt Ltd. विलास माना, मह Page 1 of 4 to contentions of assessee and intended not to follow precedence claimed to be binding by assessee by way of judgements of the Supreme Court, he should have provided further opportunity of hearing before passing order and levying penalty vide order dt. 31.03.2017. 3. For that AO was wrong in i....
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....gnoring law that merely because a claim has not been allowed by the AO and his action has been confirmed by the CIT(A) does not mean that the assessee has concealed particulars of income or furnished inaccurate particulars of income. 4. For that learned AO was wrong in not applying law laid down in case of Reliance Petro Products Ltd. and Price Waterhouse Coopers P. Ltd. which are applicable in case of assessee and copy of which were also filed. 5. For that AO was wrong to ignore that disallowance u/s. 14A and counting of months for computing long-term period both are contentions issues and assessee had favourable decision regarding both issues. 6. For that AO was wrong in holding that assessee is liable to penalty u/s. 271 1.c and in imposing penalty in respect of disallowance u/s. 14A and treating some long- term capital gains as short-term capital gains instead of long-term capital gains. 7. For that the order u/s. 271 1.c and consequent demand notice both dated 31.03.2017 may be set aside. 8. For that the appellant seeks permission to raise new contentions and grounds of appeal. During the appellate proceedings following notices were issued for hearing in the m....
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....atter. The details of these notices along with remarks are as under:- Date of Notice 24.08.2018 Date of Hearing 11.09.2018 Remarks 01.11.2018 28.11.2018 05.12.2018 11.01.2019 The case was fixed for hearing today, but none appeared nor was an adjournment petition filed on behalf of the assessee. The case was fixed for hearing today, but none appeared nor was an adjournment petition filed on behalf of the assessee. The case was fixed for hearing today, but none appeared nor was an adjournment petition filed on behalf of the assessee. As per speed post tracking system, the notice was delivered to the appellate on 13.12.2018. It is also pertinent to mentioned that all the notices were also sent through email automatically by the system on the registered email id of the assessee. Appeal No. 10047/CIT(A)-2/17-18 Varun Finance Pvt Ltd. राम बिलास मा RAM BILASH MEENA, I.R.S. आयकर आयà¥à¤•à¥à¤¤ ( अपील)-2, कोल. C.I.T.(A)-2, Kol. Page 2 of 4 As regards to service of notice, it is apparent from the provision of section 282 of the ....
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....Act, that there are various alternative modes of service specified therein and there is no mandatory requirement of following the code of civil procedure. The Hon'ble High Court of Calcutta in its order, in the case of Success Tours and Travels Private Limited reported under 394 ITR 37 Cal has observed the same, while upholding the ITAT decision in the matter of service of notice. In view of above, I am of the view that it would constitute substantial compliance of the provisions of Section 282 of the Act in the case of the assessee as mentioned above as regards to service of the notices. Hence, I have no option but to decide the matter on the basis of material available on record. I have considered the grounds of appeal, statement of facts as well as the order of the assessing officer framed in the light of the materials available on record before the assessing officer during the assessment proceedings. The assessing officer has already discussed the issue in details with all the facts and relevant evidences available on record while passing the order. The appellate, during the course of appellate proceedings, has not submitted any written or oral arguments with evid....
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....ences against the findings of the Assessing Officer. The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known dictum - "vigilantibus, non dormientibus, jura subvenient". In view of the decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon'ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480, Hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H), Hon'ble Madhya Pradesh High Court in Jamunadas v. CST [1993] 38 MPLJ 462 and The Hon'ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & another 296 ITR 495 (SC) laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non-prosecution. Hence, by considering the above, it appears that the assessee is not interested in prosecuting its appeal. I, therefore, dismiss the appeal filed by the assessee for non- prosecution. In the result, the appeal of the appellant is dismissed. 3/4 Ram Bilash Meena Commissioner of Income Ta....
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....x (Appeals)-2, Kolkata. Appeal No. 10047/CIT(A)-2/17-18 Varun Finance Pvt Ltd. Page 3 of 4 राम बिलास मीना, à¤à¤¾.रा.से. RAM BILASH MEENA, I.R.S. आयकर आयà¥à¤•à¥à¤¤ (अपील) -2, कोल C.I.T.(A)-2, Kol.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....