2019 (8) TMI 1443

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....he following grounds: 1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming penalty under section 272A(2)(c) of the Act of Rs. 36,400 levied by the JCIT ('AO') for non-compliance of notice under section 133(6) of the Act. The appellant prays that the penalty levied at Rs. 36,400 may please be deleted. 2. On the facts and in the circumstances of the case and in law, the learned CIT(A) AO has erred in placing reliance on the document (referred to as the Base Note) which is not authenticated or certified by any credible statutory authority or the bank in question. 3. The learned CIT(A) has erred in seeking to establish the genuineness and correctness of the information on the basis that the personal details of the Appellant matches with the details as mentioned in the Base Note. 4. The learned CIT(A) has erred in not considering the submissions, statements and affidavits given by the Appellant which substantiates the fact that the Appellant does not own the bank account in HSBC Bank, Geneva. 5. The CIT(A) has erred in not appreciating the fact that the Appellant has not submitted the....

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....ssessee further submits that the assessee should not be denied opportunity of hearing due to technical reasons. And that the assessee would suffer, if the delay is not condoned. 3. On the other hand, the learned DR for the revenue submits that the assessee has not shown sufficient cause for condoning the delay. However, the ld. DR left the decision on application for condoning the delay on the discretion of the Bench. 4. We have considered the submission of both the parties and perused the application for condonation of delay and the affidavit filed in support thereof. Considering the contents of application, affidavit and the submissions of the ld. AR for the assessee and keeping in view there is a delay of 15 days only and that the assessee deserve to be heard on the merit. We have further noted that the assessee/applicant is a senior citizen and has shown sufficient cause for condoning the delay as it mainly occurred due to his ill-health. Therefore, taking a lenient view, the delay in filing of the appeal is condoned. Now, we shall proceed to consider the appeal on merit. 5. Brief facts of the case as extracted from the order of lower authorities, leading to levy of....

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....the statement of assessee on oath was recorded. During the statement on oath the assessee denied ownership of any bank account with HSBC Geneva. The assessing officer also issued notice under section 133(6) of the Act dated 19th December 2013 for obtaining the assessee's Consent Waiver Form. The assessee in response to the said notice denied the ownership of the alleged bank account. On failure to sign Consent Waiver Form by the assessee, a show cause notice dated 21.11.2014 under section 272A(2)(c) for levying penalty was served also upon the assessee. The assessee filed his reply dated 8th December 2014 and again reiterated his earlier stand that he does not owe any bank account with HSBC Geneva. The assessing officer treated the stand in the reply of assessee as refusal to file Consent Waiver Form. The assessing officer concluded that the Base Note contained all personal detail of the assessee including his name, date of birth, place of birth, sex, residential address, profession, nationality along with the date of opening of the bank account in HSBC Geneva and that the bank account BUP_SIFIC_PER_ID 5090178703 has linkage with the bank accounts pertaining to Balsum Trust, and th....

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.... if the assessee failed/committed default of non-compliance of section 133(6). Section 133 deals with 'power to call for information' by Assessing Officer, Deputy Commissioner, Joint Commissioner or Commissioner. Sub-section (6) of section 133 prescribed that Assessing Officer, Deputy Commissioner, Joint Commissioner or Commissioner may require any person, including a banking company or any officer thereof to furnish information in relation to such point or matter or to furnish statement of account and the affairs verified in the manner prescribed by them, which will be useful for, or relevant to any enquiry or proceeding under the Act. These powers can also be exercised by Principle Director General, Director General, Principle Chief Commissioner or Chief Commissioner or Principle Chief Commissioner. Further, 2nd proviso attached with the sub-section prescribed that for the purpose of agreement referred to in section 90 or section 90A, an Incometax Authority notify under sub-section (2) of sub-section 131 may exercise all power conferred under this section, notwithstanding no proceeding are pending before it or any other Income-tax Authority. In the present case, though, the Asses....