Smt. Ashaben Shankarbhai Vaishnav, Ahmedabad V. The Income tax Officer,Ward-9(4), Ahmedabad

ITA 1515/AHD/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6846 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MEENA
• Assessee Lawyers: B T THAKKAR
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M .) I.T.A. NO. 1515/AHD./2011 ASSESSMENT YEAR : 2006-2007 SMT. ASHABEN SHANKARBHAI VAISHNAV, ABAD -VS- C.I.T .(APPEALS)-XV, AHMEDABAD (PAN : ADSPV 1046Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B.T.THAKKAR, A.R . RESPONDENT BY : SHRI S.K.MEENA, SR.D.R. DATE OF HEARING : 16.08.2011 DATE OF PRONOUNCEMENT : 16.08.2011 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 15.03.2011 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XV , AHMEDABAD CONFIRMING THE PENALTY OF RS.40,000/- OUT OF TOTAL PENALTY OF RS.5 0,000/- LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(B) OF THE I.T. ACT, 1961 FOR T HE ASSESSMENT YEAR 2006-2007. 2. AT THE TIME OF HEARING, SHRI B.T.THAKKAR, A.R. A PPEARED ON BEHALF OF THE ASSESSEE AND POINTED OUT THAT THE AO FRAMED THE ASSESSMENT U NDER SECTION 144 ON 17.12.2008 DETERMINING TOTAL INCOME AT RS.1,34,660/-. HE POINT ED OUT THAT THE INCOME ASSESSED IS BELOW TAXABLE LIMIT AND THERE WAS NO QUESTION OF AN Y DEFAULT ON THE PART OF THE ASSESSEE TO ATTEND HEARING BEFORE THE AO AND/OR SUBMISSION OF T HE DETAILS CALLED. HE FURTHER POINTED OUT THAT THE ASSESSEE WAS OUT OF TOWN DUE TO HER PR OFESSIONAL ASSIGNMENTS ON MOST OF THE OCCASIONS AND THESE ASPECTS HAVE BEEN COMPLETELY IG NORED BY THE LD. CIT(A), IN THE IMPUGNED ORDER, WHILE CONFIRMING THE PENALTY TO THE EXTENT OF RS.40,000/-. 2 ITA NO. 1515-AHD-2011 3. ON THE OTHER HAND, SHRI S.K.MEENA, SR.D.R., APPE ARING ON BEHALF OF THE REVENUE, VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT(A). 4. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. IN THE IMPUGNED ORDER, THE LD. C IT(A) HAS MENTIONED THAT FOR THE ASSESSMENT YEAR UNDER APPEAL, ASSESSMENT WAS FINALI ZED UNDER SECTION 144 ON 17.12.2008 AT A TOTAL INCOME OF RS.1,34,660/-. ADMITTEDLY, THI S INCOME IS BELOW TAXABLE LIMIT. THEREFORE, IT CANNOT BE SAID THAT THERE WAS ANY CON SCIOUS DEFAULT ON THE PART OF THE ASSESSEE IN NOT COMPLYING WITH THE NOTICES ISSUED U NDER SECTION 143(2) AND 142(1) OF THE I.T. ACT, 1961. EVEN OTHERWISE, IT APPEARS THAT THE ASSESSEE WAS OUT OF TOWN IN MOST OF THE OCCASIONS DUE TO HER PROFESSIONAL ASSIGNMENT. IN VI EW OF THIS, SINCE THE TOTAL INCOME ASSESSED IS BELOW TAXABLE LIMIT, THIS IS NOT A FIT CASE TO LEVY THE PENALTY UNDER SECTION 271(1)(B) AND THEREFORE, I CANCEL THE PENALTY TO TH E EXTENT OF RS.40,000/- LEVIED BY THE AO AND CONFIRMED BY THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 19.08. 2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 19/08/2011 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 REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S. 3 ITA NO. 1515-AHD-2011