M/s Apex Estates, Chandigarh V. ITO, W-2(5), Chandigarh

ITA 1002/CHANDI/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6534 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Section: 143(3); 142(1)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 1002/CHD/2018 / ASSESSMENT YEAR : 2010-11 M/S APEX ESTATES, HOUSE NO. 170, SECTOR 19-A, CHANDIGARH THE ITO, WARD 2(5), CHANDIGARH ./PAN NO: ASAQFA2321J / APPELLANT /RESPONDENT ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SMT. CHANDRAKANTA, SR. DR # $ % /DATE OF HEARING : 20.02.2019 &'() % / DATE OF PRONOUNCEMENT : 25.02.2019 ') / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 22.5.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS )- 1, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)] AGI TATING THE LEVY OF PENALTY OF RS. 10,000/- U/S 271(1)(B) OF THE INCO ME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 2. THE BRIEF FACTS RELATING TO THE ISSUE ARE THAT D URING THE ASSESSMENT PROCEEDINGS CARRIED OUT U/S 143(3) OF THE ACT, THE ASSESSING OFFICER ISSUED NOTICE U/S 142(1) ALONG WITH QUESTIONNAIRE ON 21.6. 2017 CALLING UPON THE ASSESSEE TO FURNISH THE NECESSARY DETAILS ON 5.7.20 17, HOWEVER, NOBODY ITA NO. 1002/CHD/2018- APEX ESTATES, CHANDIGARH 2 APPEARED ON THE SAID DATE, THEREFORE, THE ASSESSING OFFICER LEVIED PENALTY FOR NON-COMPLIANCE OF NOTICE ISSUED U/S 142(1) OF T HE ACT OF RS. 10,000/- 3. BEING AGGRIEVED BY THE SAID ORDER OF THE LEVY OF PENALTY U/S 271(1)(B) OF THE ACT, THE ASSESSEE PREFERRED APPEAL BEFORE T HE LD. CIT(A) BUT REMAINED UNSUCCESSFUL. 4. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE HAS DULY COMPLIED WITH THE NOTICES ISSUED BY THE ASSESSING OFFICER EXCEPT FOR ONE DATE I.E. 5.7.2017 ON WHICH DATE THE ASSESSEE COULD NOT APPEAR EITHER HIMSELF OR THROUGH HIS COUNSEL DUE TO UNAVOIDABLE CIRCUMSTANCES. OUR ATTENTION HAS BEEN DRAWN TO THE IMPUGNED ORDER OF THE CIT(A) BEFORE WHOM THE ASSESSEE ALSO SUBMITTED THAT DUE TO CERTAIN DEATH IN THE FAMILY OF ONE OF THE PARTNERS, THE ASSESSEE / PARTNER OF THE ASSESSEE HAD TO GO OUT OF STATION, HOWEVER, THE COUNSEL WAS DULY INSTRUCTED TO APPEAR BEFORE THE ASSESSING OFFICER. HOWEVER, THE S AID COUNSEL FOR THE ASSESSEE COULD NOT APPEAR ON THE SAID DATE AS HE AL SO SUFFERED FROM VIRAL FEVER ON THE SAID DATE. THE LD. COUNSEL HAS FURTHE R SUBMITTED THAT EVEN OTHERWISE, THE ASSESSEE APPEARED EITHER HIMSELF OR THROUGH HIS COUNSEL ON EACH DATE OF HEARING, ALL OF INFORMATION AND DETAIL S SOUGHT FOR BY THE ASSESSING OFFICER WERE DULY FURNISHED AND THAT EVEN ASSESSMENT HAS BEEN FRAMED AT THE RETURNED INCOME WITHOUT MAKING ANY AD DITIONS BY THE ASSESSING OFFICER, WHICH MEANS THAT THE ASSESSING O FFICER WAS SATISFIED WITH ALL THE INFORMATION AND REPLIES FURNISHED BY T HE ASSESSEE TO THE QUESTIONNAIRE ISSUED BY THE ASSESSING OFFICER. THE LD. COUNSEL HAS, THEREFORE, SUBMITTED THAT THERE WAS NO INTENTIONAL NON-APPEARANCE ON ONE ITA NO. 1002/CHD/2018- APEX ESTATES, CHANDIGARH 3 DATE BEFORE THE ASSESSING OFFICER BUT THE SAME WAS DUE TO UNAVOIDABLE CIRCUMSTANCES. 5. THE LD. DR, ON THE OTHER HAND, HOWEVER, HAS RELI ED ON THE FINDINGS OF THE LOWER AUTHORITIES. 6. AFTER CONSIDERING THE ABOVE SUBMISSIONS OF THE A SSESSEE AND ALSO CONSIDERING THAT THE ASSESSEE OTHERWISE COMPLIED WI TH THE NOTICES AND FURNISHED THE REQUISITE INFORMATION AND EVEN THE AS SESSMENT U/S 143(3) HAS BEEN FINALIZED AT THE RETURNED INCOME ONLY, WE DO NOT THINK THAT THIS WAS A CASE OF ANY INTENTIONAL DEFAULT OF NON-APPEARANCE O N THE PART OF THE ASSESSEE. WE, THEREFORE, DO NOT THINK IT A FIT CAS E FOR LEVY OF PENALTY U/S 271(1)(B) OF THE ACT. THE SAME IS ACCORDINGLY ORDER ED TO BE DELETED. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS HEREBY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25.02.2019 SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 25. 02.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ITA NO. 1002/CHD/2018- APEX ESTATES, CHANDIGARH 4