SHRI PURSHOTAM DAS SHARMA, JAIPUR V. INCOME TAX OFFICER, WARD-3-4, JAIPUR

ITA 1239/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5935 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACIT DHK
• Keywords: Salary income; TDS
• Section: 271(1)(c); 147; 148; 139

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 1239/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 SHRI PURSHOTAM DAS SHARMA, 379, ARJUN PATH, SHIV COLONY (WEST), AJMER ROAD, JAIPUR. CUKE VS. I.T.O., WARD-3(4), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AFMPS 8339 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI MUKESH KHANDELWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD. CIT(A)-I, JAIPUR DATED 30/08/2018 FOR THE A.Y. 2009-10 IN THE MATTER OF IMPOSITION OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. THE ASSESSEE IS BASICALLY AGGRIEVED FOR PASSING THE EX PARTE ORDER BY THE LD. CIT(A) WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS ALSO AGGRIEVED FOR CONFIRMING THE PENALTY OF RS. 27,872/- LEVIED U/S 271(1)(C) OF THE ACT. ITA 1239/JP/2018 SHRI PURSHOTAM DAS SHARMA VS ITO 2 3. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS IN BRIEF ARE THAT THE ASSESSEE WAS AN EMPLOYEE WITH NORTH WESTERN RAILWAYS AND DURING THE YEAR UNDER CONSIDERATION EARNED INCOME FROM SALARY THEREFROM AND INTEREST. DUE TO INADVERTENT MISTAKE COULD NOT FILE REGULAR RETURN U/S 139 OF THE ACT. BASED ON THE INFORMATION ABOUT TDS DEDUCTED OUT OF SALARY AND THE A.O. INITIATED PROCEEDINGS U/S 147 BY ISSUING NOTICE U/S 148 OF THE ACT. IN RESPONSE THERETO THE ASSESSEE HAD FILED HIS RETURN OF INCOME DECLARED INCOME AND TAX PAYMENTS. 4. THE AO FRAMED ASSESSMENT U/S 147/143(3) OF THE ACT VIDE HIS ORDER DATED 30.01.2016 BY ACCEPTING THE RETURNED INCOME. THEREAFTER HE IMPOSED PENALTY OF RS. 27,872 U/S 271(1)(C) OF THE ACT. BY THE IMPUGNED ORDER, THE LD. CIT(A) CONFIRMED THE ACTION OF THE A.O. 5. IT WAS ARGUED BY THE LD AR OF THE ASSESSEE THAT THE PENALTY U/S 271(1)(C) OF THE ACT HAS BEEN LEVIED ON ILLEGAL NOTICE AS THE NOTICE ISSUED BY THE AO DATED 30.01.2016 DOES NOT CONTAIN PERFECT DEFAULT OF THE ASSESSEE FOR SUCH LEVY. THE NOTICE SAYS THAT THE ASSESSEE HAS CONCEALED PARTICULARS OF INCOME OR FURNISHED INACCURATE PARTICULARS OF INCOME. PENALTY ON THE BASIS OF SUCH DEFECTIVE NOTICE HAS BEEN DELETED BY THIS HON'BLE BENCH IN LARGE NUMBER OF CASES. RELIANCE IS PLACED ON THE CASES ITA 1239/JP/2018 SHRI PURSHOTAM DAS SHARMA VS ITO 3 OF UDAI KANT MISHRA V/S ACIT (ITA NO. 292/JPR/2016 VIDE ORDER DATED 22.12.2017 & SHRI RAVI MATHUR V/S DCIT, CC 4, JAIPUR (ITA NO. 969/JP/2017 VIDE ORDER DATED 13.06.2018. 6. FROM THE RECORD, I FOUND THAT THIS GROUND WAS NOT SPECIFICALLY RAISED BEFORE THE LD. CIT(A). SINCE THE ORDER PASSED BY THE LD. CIT(A) IS EX PARTE WITHOUT GIVING APPROPRIATE OPPORTUNITY TO THE ASSESSEE, IN ALL FAIRNESS, I RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE ISSUE AFRESH AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21 ST NOVEMBER, 2019 *RANJAN ITA 1239/JP/2018 SHRI PURSHOTAM DAS SHARMA VS ITO 4 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PURSHOTAM DAS SHARMA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-3(4), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1239/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR