Prashant Kiritbhai Ashar, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-3(1), RAJKOT-GUJARAT

ITA 13/RJT/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6874 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SONTAKKE
• Assessee Lawyers: DR ADHIA
• Section: 143(3); 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH , RAJKOT BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV , JUDICIAL MEMBER ./ ITA NO . 13 / RJT / 20 1 7 / ASS TT. YEAR : 2010 - 2011 PRASHANT KIRITBHAI ASHAR C/O. BHATIYA TRACTORS DHEBAR ROAD OPP: RMC, RAJKOT. VS ITO, WARD - 3(1) RAJKOT. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI D.R. ADHIA, AR REVENUE BY : SHRI ARVIND SONTAKKE, DR / DATE OF HEARING : 3 1 / 1 0 /201 7 / DATE OF PRONOUNCEMENT: 31 / 1 0 /201 7 / O R D E R PER PRAMOD KUMAR , ACCOUNTANT MEMBER : ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST ORDER OF THE LD.CIT(A) - 2, RAJKOT DATED 2 1 .1 1 .201 6 . 2. GRIEVANCE OF THE ASSESSEE IS THAT THE LD.CIT(A) HAS ERRED IN CONFIRMING PENALTY AT RS.10,000/ - WH I CH WAS IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(B) OF THE INCOME TAX ACT, 1916. 3. IT EMERGES O U T FROM THE RECORD THAT A NOTICE UNDER SECTION 142(1) OF THE ACT WAS ISSUED AND SERVED UP O N TH E ASSESSEE, WHICH WAS NOT COMPLIED WITH BY THE ASSESSEE. HENCE, THE LD.AO HAS IMPOSED A PENALTY OF RS.10,000/ - UNDER SECTION 271(1)(B) OF THE ACT. WE FIND THAT THE ASSESSMENT WAS ULTIMAT ELY FR AMED UNDER SECTION 143(3) OF THE ACT. THE ASSESSEE SUBSEQUENTLY APPEARED BEFORE THE ASSESSING OFFICER AND SUBMITTED CONCERNED DETAILS. IN OUR OPI NI ON, THERE IS NO DELIBERATE ATTEMPT AT THE END OF THE ASSESSEE FOR NON - COMPLIANCE OF THE NOTICE. ITA NO . 13 /RJT/201 7 2 THEREFORE, WE ALLOW THE APPEAL OF THE ASSESSEE AND DELETE PENALTY IMPOSED UPON THE ASSESSEE. 4 . IN THE RESULTS, APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE CO URT ON 31 ST OCTOBER, 201 7 AT RAJKOT . S D / - S D / - ( RAJPAL YADAV) JUDICIAL MEMBER ( PRAMOD KUMAR ) ACCOUNTANT MEMBER