VANDANA SHARMA, JHALAWAR V. CIT Appeals, NFAC, Delhi, CIT Appeals, NFAC, Delhi

ITA 209/JPR/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5649 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

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 dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI KUL BHARAT, JUDICIAL MEMBER vk;dj vihy la-@ITA. No. 209/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Vandana Sharma, 805, Baran Road, Khanpur, Jhalawar, Rajasthan, India-326001. cuke Vs. CIT(A) NFAC, Delhi. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BPTPS 9749 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Priyank Kabra (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 23/12/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/12/2021 vkns'k@ ORDER PER: KUL BHARAT, J.M. This is an appeal filed by the assessee against the order of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 25/08/2021 for the A.Y. 2017-18. 2. By way of this appeal, the assessee is basically aggrieved by the order of the ld. CIT(A), NFAC in confirming the penalty imposed U/s 271F of the Income Tax Act, 1961 (in short, the Act). 3. At the outset, the ld. Counsel for the assessee submitted that the assessee was not provided meaningful and effective representation before the authorities below. He also submitted that the assessee is running e- mitra services authorized by the Government of Rajasthan for providing ITA No. 209/JP/2021 Vandana Sharma Vs CIT(A), NFAC 2 utilities services. It is contended that the assessee had never been an income tax payee as the income remained lower than the prescribed limit. 4. On the contrary, the ld. DR has vehemently supported the orders of the authorities below. 5. I have considered the rival contentions and carefully perused the material placed on record. I have seen from the records that the assessee was not given reasonable opportunity to represent her case, therefore, in the interest of principles of natural justice, I hereby set aside the impugned order and restore the issue of levy of penalty U/s 271F of the Act to the file of the A.O. to decide the issue afresh after giving adequate opportunity of hearing to the assessee. 6. In the result, the appeal of the assessee is allowed for statistical purposes only. Order pronounced in the open Court on 23/12/2021. Sd/- (Kul Bharat) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 23/12/2021 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Smt. Vandana Sharma, Jhalawar. 2. izR;FkhZ@ The Respondent- The CIT(A) NFAC, Delhi. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@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. 209/JP/2021) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar