Shri Jaswantrai D.Shah(Ind), Bhavnagar V. The Income tax Officer,Ward-1(4), Bhavnagar

ITA 1266/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1907 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: M K PATEL
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHR I T.K. SHARMA, J.M .) I.T.A. NO. 1266/AHD./2009 ASSESSMENT YEAR : 2005-2006 SHRI JASWANTRAI D. SHAH (INDIVIDUAL) -VS- I.T.O., WARD-1(1), BHAVNAGAR (PAN : ABOPS 5431Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. K. PATEL, A.R . RESPONDENT BY : SHRI VIMALENDU VERMA, D .R. O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 17.12.2008 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XX, AH MEDABAD CONFIRMING THE PENALTY OF RS.20,000/- OUT OF RS.30,000/- LEVIED BY THE ASSESS ING OFFICER UNDER SECTION 271(1)(B) OF THE I.T.ACT, 1961 FOR THE ASSESSMENT YEAR 2005-2006. 2. AT THE TIME OF HEARING, SHRI M.K.PATEL, A.R. APP EARED ON BEHALF OF THE ASSESSEE AND CONTENDED THAT THE ASSESSING OFFICER LEVIED THE PEN ALTY OF RS.30,000/-, BEING RS.10,000/- EACH FOR NON-COMPLIANCE OF NOTICE ON 09.08.2007, 27.08.2 007 AND 12.10.2007. IN THE IMPUGNED ORDER, THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) CAN CELLED THE PENALTY FOR NON-COMPLIANCE OF THE NOTICE UNDER SECTION 142(1) FOR THE HEARING ON 12.10.07 BEFORE THE ASSESSING OFFICER. WITH REGARD TO NON-COMPLIANCE ON 09.08.2007, THE COUNSEL OF THE ASSESSEE POINTED OUT THAT FOR THE DATE OF HEARING ON 09.08.2007, AN APPLICATION FOR ADJOUR NMENT WAS SENT THROUGH UPC. THE PHOTO- COPY OF THE APPLICATION DATED 08.08.2007 IS PLACED ON RECORD. ON THIS BASIS, HE POINTED OUT THAT PENALTY OF RS.10,000/- CONFIRMED BY THE LEARNED COM MISSIONER OF INCOME TAX(APPEALS) FOR NON-COMPLIANCE OF NOTICE UNDER SECTION 142(1) BE CA NCELLED AND ONLY PENALTY OF RS.10,000/- FOR NON-COMPLIANCE OF NOTICE UNDER SECTION 271(1)(B) DA TED 17.08.2007 BE CONFIRMED. 2 ITA NO. 1266-AHD-2009 3. SHRI VIMALENDU VERMA, D.R., APPEARING ON BEHALF OF THE REVENUE, VEHEMENTLY SUPPORTED THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS). 4. I HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IT APPEARS THAT FOR THE HEARING ON 09.08.2007, THE ASSESSEE FILED AN APPLIC ATION FOR ADJOURNMENT VIDE LETTER DATED 08.08.2007. EVEN OTHERWISE, THE NOTICE WAS ISSUED O N 01.08.2007 AND THE TIME GIVEN FOR COMPLIANCE WAS ALSO NOT SUFFICIENT. I AM, THEREFORE , OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF A PENALTY OF RS.10,000/- CONFIRMED BY T HE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) FOR NON-COMPLIANCE OF NOTICE UNDER SEC TION 142(1) FOR THE HEARING ON 09.08.2007 IS CANCELLED AND PENALTY OF RS.10,000/- CONFIRMED BY T HE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) FOR NON-COMPLIANCE OF NOTICE UNDER SEC TION 142(1) FOR THE HEARING ON 27.08.2007 IS UPHELD. HENCE, THE ASSESSEE WILL GET A RELIEF OF RS .10,000/-. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 .03.2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 08 /03/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S. 3 ITA NO. 1266-AHD-2009