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TMI Blog2021 (5) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ntiating the steps taken by the assessee supporting the cause for delay canvassed by it. In our opinion, the cause of Hard Disk Drive of Computer system being corrupted and the data is vanished is no valid reason for non-filing of tax audit report. Another reason given by the assessee in its written submissions before the CIT(A) that the Chartered Accountant who looks after all the statutory obligations of the assessee could not able to complete the statutory obligations and compliances u/s. 44AB of the Act in time due to his wife illness - We find force in the submissions of Ld. DR that one Chartered Accountant fails to do compliances, the duty of the assessee to make compliances legal obligations by appointing new Tax Auditor but how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , JM : These four appeals by the assessee against the common order dated 16-10-2017 passed by the Commissioner of Income Tax (Appeals)-1, Kolhapur [ CIT(A) ] for assessment years 2000-01 to 2003-04. 2. We find there was no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the case by hearing the Ld. DR and examining the material available on record. 3. We find that the issues raised in all the four appeals are similar, based on same identical facts. With the consent of Ld. DR, we proceed to hear all the four appeals together and to pass a consolidated order for the sake of convenience. 4. First, we shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led . We find in response to notices issued by the CIT(A) the assessee appeared and filed two written submissions which are effectively reproduced by the CIT(A) in his order at Page Nos. 4 to 6. The CIT(A) considered the same in detail and confirmed the order of AO by holding that the assessee failed to substantiate reasonable cause as mentioned in its two written submissions and by placing reliance in the case of R.R. Builders Vs. ACIT in ITA No. 1399/PN/2011 dated 28-02-2013. 8. Having aggrieved by the order of CIT(A), the assessee is now before us raising a solitary ground as mentioned above in Para 5. We treat the two written submissions as filed before the CIT(A) as effective arguments before us since no representation on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submits that the assessee has scant regard for legal obligations as in spite of receiving notice of this Tribunal, the assessee could not appear in this proceedings also. He supported the order of CIT(A) in confirming the penalty imposed by the AO u/s. 271B of the Act and prayed to dismiss the sole ground of appeal raised by the assessee. 12. Heard Ld. DR and perused the material available on record. We note that the assessee himself has shown turnover of ₹ 17,79,68,519 which requires tax audit as per the provisions of section 44AB of the Act for the year under consideration which is 2000-01 and the stipulated time for filing return of income along with tax audit report is 31-10-2001. Admittedly, the assessee did not file re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for delay canvassed by it. In our opinion, the cause of Hard Disk Drive of Computer system being corrupted and the data is vanished is no valid reason for non-filing of tax audit report. 14. Another reason given by the assessee in its written submissions before the CIT(A) that the Chartered Accountant who looks after all the statutory obligations of the assessee could not able to complete the statutory obligations and compliances u/s. 44AB of the Act in time due to his wife illness. The Ld. DR contended it is not a valid reason, if one Chartered Accountant is not available for the assessee to make statutory compliances the assessee should have taken steps to appoint new Tax Auditor atleast for next subsequent years as such the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esult, the appeal of assessee in ITA No. 18/PUN/2018 is dismissed. ITA Nos.19, 21 23/PUN/2018, (A.Ys. 2001-02, 2002-03 2003-04) 17. The Ld. DR stated that the facts and the grounds of appeals raised in ITA Nos. 19, 21 23/PUN/2018 are identical to the grounds raised in ITA No.18/PUN/2018. Thus, in view of the facts that the issues in the appeals are identical and are arising from same set of facts the findings given by us while adjudicating the appeal in ITA No.18/PUN/2018 would mutatis mutandis apply to the appeals in ITA Nos.19, 21 23/PUN/2018, as well. Accordingly, all the three appeals of assessee are dismissed. 18. To sum up, all the four appeals of the assessee are dismissed. Order pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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