Shri Sandeep Vijan, Jabalpur V. Assistant Commissioner of Income Tax Central Circle, Jabalpur

ITA 147/JAB/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8067 (ITAT-JABALPUR)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 02-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P. D. CHOUGALE
• Section: 142(1); 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 147/JAB /2018 ASSESSMENT YEAR: 2016 - 17 SANDEEP VIJAN VIJAN MAHAL HOTEL MANDLA ROAD, TILHARI JABALP UR V. ACIT CENTRAL CIRCLE JABALPUR T AN /PAN : ABJPV5541K (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI VIJAY GUPTA, C.A. RESPONDENT BY: SHRI P. D. CHOUGALE, D.R. DATE OF HEARING: 02 04 201 9 DATE OF PRONOUNCEMENT: 03 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A) - 3, BHOPAL, DATED 31/5/2018 FOR ASSESSMENT YEAR 20 16 - 17 , TAKING THE FOLLOWING GROUNDS: 1. CONSIDERING THE FACT THAT THE ASSESSEE HAS FILED HIS RETURN OF INCOME FOR THE ASSESSMENT YEAR 201 6 - 17 ON 08.12.2017 , HENCE THE ID CIT(A) ERRED IN CONFIRMING THE PENALTY OF RS.10 , 000/ - IMPOSED BY THE AO FOR NON - FILING OF INCOME TAX RETURN. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , THE ID CIT(A) SHOULD HAVE HELD THAT THE ID AO WAS NOT JUSTIF IED IN IMPOSING PENALTY OF RS.10,000 / - UNDER SECTION 271( 1 )(B) OF THE ACT. 3. THE ORDERS OF LOWER AUTHORITIES IS BAD IN LAW HENCE MAY KINDLY BE CANCELLED. 2 . AT THE OUTSET, THE LD. A.R. OF THE ASSESSEE HAS CONTENDED THAT THE AUTHORITIES BELOW HAVE ERRED IN H OLDING THAT NO RETURN HAS BEEN FILED ITA NO.147/JAB/2018 PAGE 2 OF 3 IN RESPONSE TO NOTICE DATED 23/6/2017, ISSUED UNDER SECTION 142(1) OF THE INCOME - TAX ACT, 1961. IT HAS BEEN CONTENDED THAT THE ASSESSEE DULY FILED THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 8/12/2017 (COP Y OF ACKNOWLEDGEMENT OF FILING OF THE RETURN AT APB: 6) TO THE SAID NOTICE DATED 23/6/2017 ISSUED BY THE ASSESSING OFFICER. 3 . THE A.O. HAS INITIATED THE PENALTY PROCEEDINGS U/S. 271(1)(B) OF THE ACT, VIDE NOTICE DATED 2/8/2017 ON ACCOUNT OF NON - COMPLIANCE OF NOTICE U/S. 142(1) OF THE ACT , DATED 23/6/2017. HOWEVER, THE ASSESSEE HAS FILED THE RETURN IN RESPONSE TO THE NOTICE ISSUED BY THE A.O. U/S. 142(1), DATED 23/6/2017, AS STATED HEREINABOVE, ON 8/12/2017. THE SCANNED COPY OF THE ACKNOWLEDGEMENT OF THE RET URN OF INCOME FILED BY THE ASSESSEE IS REPRODUCED HEREIN BELOW. THE DEPARTMENT HAS NOT BEEN ABLE TO SHOW OTHERWISE: ITA NO.147/JAB/2018 PAGE 3 OF 3 4 . THEREFORE, IT CANNOT BE SAID THAT THE ASSESSEE DID NOT COMPLY WITH THE NOTICE DATED 23/6/2017 ISSUED UNDER SECTION 142(1) OF THE ACT. TH E PROVISIONS OF SECTION 271(1)(B) OF THE ACT GET ATTRACTED ONLY ON THE FAILURE OF THE ASSESSEE TO COMPLY WITH, INTER ALIA, THE NOTICE UNDER SECTION 142(1) OF THE ACT. SINCE, IN THE PRESENT CASE, THE ASSESSEE HAS DULY COMPLIED WITH THE NOTICE, PENALTY UNDE R CONSIDERATION IS ENTIRE UNCALLED FOR. IT IS, ACCORDINGLY, CANCELLED. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESID ENT DATED: 03 /0 4 / 201 9 JJ: 0204 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR