Deben Thaosen, Haflong V. Income Tax Officer, Ward-1, Silchar

ITA 247/GTY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1423 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGSHEN JCIT SRDR
• Section: 271(1)(c); 13; 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO. 2 47 / GAU / 2018 ASSESSMENT YEAR :2014-15 DEBEN THAOSEN SENGYA SOMBUDHAN RAJI SARKARI BAGAN, HALFLONG, N.C. HILLS, ASSAM [ PAN NO.AEDPT 9417 R ] V/S . INCOME TAX OFFICER WARD-1, SILCHAR ROOM NO.21 AAYAKAR BHAWAN, PWD ROAD, SILCHAR-788001 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI M.C OMI NINGSHEN, JCIT SR-DR /DATE OF HEARING 09-12-2019 /DATE OF PRONOUNCEMENT 13-12-2019 / O R D E R PER BEMCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-SHILLONGS ORD ER DATED 25.06.2018 PASSED IN CASE NO.CIT(A)/SHILLOLNG/10040/2017-18 IN VOLVING PENALTY PROCEEDINGS U/S 271(1)(C) OF THE INCOME TAX ACT, 19 61; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE. 2. FOR THE REASONS STATED IN ASSESSEES CONDONATION PETITION / AFFIDAVIT DATED 15.04.2019 COUPLED WITH HIS MEDICAL HISTORY A ND ON ACCOUNT OF THE REVENUES NO OBJECTION, WE CONDONE THE IMPUGNED SEV ENTEEN DAYS DELAY IN FILING OF THE TAXPAYERS APPEAL. THE SAME IS NOW TA KEN UP FOR ADJUDICATION ON MERITS. ITA NO.247/GAU/2018 ASSESSM ENT YEAR: 2014-15 DEBEN THAOSEN VS. ITO WD-1, SILCHAR . PAGE 2 3. IT TRANSPIRES DURING THE COURSE OF HEARING AND W ITH THE ABLE ASSISTANCE OF LEARNED DEPARTMENTAL REPRESENTATIVE THAT BOTH THE L OWER AUTHORITIES HAVE LEVIED THE IMPUGNED PENALTY U/S 271(1)(C) ON ACCOUN T OF TAXABLE INCOME OF 8,63,569/- HELD ASSESSABLE AFTER DENYING SEC. 10(26 ) EXEMPTION. THE ASSESSEES ONLY CASE IS THAT HE HAS RAISED A BONA FIDE CLAIM OF EXEMPTION WHICH WAS EVENTUALLY DECLINED DURING THE COURSE OF ASSESSMENT WHICH ATTAINED FINALITY SINCE NO APPEAL WAS PREFERRED AGA INST THE SAME. WE FIND NO REASON TO SUSTAIN THE IMPUGNED PENALTY IMPOSED ON A CCOUNT OF THE MERE FACT OF THE ASSESSEE HAVING RAISED SEC.10(26) EXEMPTION CLAIM WHICH WAS ULTIMATELY DISALLOWED. THE SAME CAN NEITHER BE TREA TED CONCEALMENT NOR THAT OF FURNISHING INACCURATE PARTICULARS OF INCOME U/S 271(1)(C) OF THE ACT. BE THAT AS IT MAY, HON'BLE APEX COURTS LANDMARK JUDGMENT I N CIT VS. RELIANCE PETROPRODUCTS PVT. LTD. (2010) 322 ITR 158 (SC) SETTLED THE LAW LONG BACK THAT EACH AND EVERY DISALLOWANCE(S) / ADDITION(S) MADE D URING THE COURSE OF FORMER PROCEEDINGS DOES NOT NECESSARILY ATTRACT SECTION 27 1(1)(C) PENALTY. WE THEREFORE ACCEPT THE ASSESSEES SOLE SUBSTANTIVE GR IEVANCE IN SAME TERMS. 4. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 13 /12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP - 13 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DEBEN THAOSEN, SENGYA SOMBUDHAN RAJI SAR KARI BAGAN, HALFLONG N.C. HILLS, A SSAM-788820 2. /RESPONDENT-ITO WARD-1, R.NOL.21, AAYAKAR BHAWAN, PWD ROAD, SILGHAR-788001 3. * - / CONCERNED CIT GUAHATI 4. -- / CIT (A) GUAHATI 5. 0 33*, *, / DR, ITAT, GUAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,