Shabir Hasham Sayyed, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 1216/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0210 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1216/PUN/2018 A.Y. 2014-15 Shabir H. Sayyed 75/2 Sayyed Nagar, Pune-411 028 PAN; ACHPS 9564 L : Appellant Vs. The Dy. CIT, Circle 14, Pune. : Respondent Appellant by : Shri Pramod S. Shingte Respondent by : Shri S.P. Walimbe Date of Hearing : 30-06-2022 Date of Pronouncement : 27-07-2022 ORDER PER S.S. GODARA, JM : This assessee's appeal for A.Y. 2014-15 arises against the CIT(A)-7, Pune’s order dated 05-04-2018 passed in case No. PN/CIT(A)-7/Cir- 14/10669/2016-17 involving proceedings u/s 271(1)(b) of the Income-tax Act, 1961, in short “the Act”. Both the parties heard. Case file perused. 2. Coming to assessee’s sole substantive grievance that both the learned lower authorities have erred in law and on facts in imposing section 271(1)(b) penalty of Rs. 10,000/-, we find at the outset that the same had arisen on account of taxpayer’s non-co-operation to Assessing Officer section 143(2)/242(1) notices dated 01-06-2016. Mr. Walimbe could hardly rebut the clinching fact that the assessee’s impugned default appears to be reasonable only as he could not appear on a single instance. There is no further indication that the Assessing Officer did not frame section 143(3) assessment based on the corresponding details supplied. Faced with this situation, we conclude that the impugned penalty is not sustainable in law. The same stands deleted. 3. This assessee’s appeal is allowed. 2 ITA No.1216/PUN/2018 Shabir H. Sayyed A.Y. 2014-15 Order pronounced in the open court on 27 th day of July 2022. (DR. DIPAK P. RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 27 th day of July 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (A) 7, Pune 4. The PCIT 6 Pune. 5. The D.R. ITAT A’ Bench, Pune. 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. 3 ITA No.1216/PUN/2018 Shabir H. Sayyed A.Y. 2014-15 Date 1 Draft dictated on 30-06-2022 Sr.PS 2 Draft placed before author 07-07-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS Sr.PS 6 Kept for pronouncement on 27-07-2022 Sr.PS 7 Date of uploading of order 27-07-2022 Sr.PS 8 File sent to Bench Clerk 27-07-2022 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order