Shri Rasiklal Manilal Tanna , Rajkot V. The Income Tax Officer - Ward- 2(1) (2), Rajkot

ITA 281/RJT/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2472 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NAMITA KHURANA
• Section: 142(1); 201; 143(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ./ ITA NO. 2 81 /RJT/201 8 / ASS ESSMENT YEAR: 201 4 - 1 5 SHRI RASIKLAL MANILAL TANNA KALPESH S. DOSHI & CO. CHARTERED ACCOUNTANTS 411, COSMO COMPLEX MAHILA COLLEGE CIRCLE, RAJKOT 360001 VS THE INCOME TAX OFFICER, WARD - 2 ( 1 )( 2 ), RAJKOT PAN NO. AAS PT6 158 L / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI KALPESH DOSHI , CA REVENUE BY : MRS. NAMITA KHURANA , SR. DR / DATE OF HEARING : 2 6 / 02 /20 20 / DATE OF PRONOUNCEMENT : 28 / 02 / 20 20 PER BENCH : THE INSTANT A PPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 0 1 . 05 .201 8 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , RAJKOT WHEREBY AND WHEREUNDER PENALTY TO THE TUNE OF RS. 40,000/ - UNDER SECTIO N 271(1)(B) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT ) FOR THE ASSESSMENT YEAR (A.Y.) 20 1 4 - 1 5 HAS BEEN CONFIRMED . HEARD THE PARTIES, PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD. 2 . IT APPEARS THAT DURING THE ASSESSMENT PRO CEEDING ON FOUR OCCASIONS NOTICE WERE SERVED UNDER SECTION 143(2), 142(1), 142(1) R.W.S. 129 AND 142(1) DATED 31.08.2015, 03.05.2016, 18.07.2016 & 05.12.2016 RESPECTIVELY. BUT THE ASSESSEE FAILED TO RESPOND. NEITHER ANY REASON HAS BEEN FURNISHED FOR SUCH NON - ITA NO . 281 /RJT/201 8 AY 201 4 - 1 5 - 2 - COMPLIANCE BY THE ASSESSEE, HENCE, PENALTY TO THE TUNE OF RS. 40,000/ - HAS BEEN LEVIED UNDER SECTION 271(1)(B) OF THE ACT UPON APPROVAL OF THE JCIT - RAJKOT. A NOTICE UNDER SECTION 143(2) DOES NOT REQUIRE THE ASSESSEE TO MAKE ANY COMPLIANCE, THEREFORE , THERE CANNOT BE ANY DEFAULT SO AS TO ATTRACT THE PENALTY UNDER SECTION 271(B) WITH RESPECT TO SUCH A NOTICE. SIMILARLY THE NOTICE ISSUED UNDER SECTION 142(1) R.W.S. 129 OF THE ACT INTIMATING THE CHANGE OF THE JURISDICTION DOES NOT MAKE THE ASSESSEE LIAB LE TO MAKE ANY COMPLIANCE. IT IS JUST FOR THE INTIMATION OF THE CHANGE OF HIS JURISDICTION TO THE ASSESSEE . IN THAT VIEW OF THE MATTER THERE CANNOT BE ANY PENALTY LEVIED UNDER SECTION 271(1)( C ) FOR THE NON - COMPLIANCE OF SUCH NOTICE. MORE SO, HE HAS GIV EN THE DETAIL S TO THE ITO ON 26.12.2016 RELATING TO HIS CLAIM WHICH IS APPEARING AT PAGE 4 OF THE PAPER BOOK ON RECORD BEFORE US. THUS, FURTHER COMPLIANCE HAS ALSO BEEN MADE BY THE ASSESSEE. IN THAT VIEW OF THE MATTER WE FIND NO JUSTIFICATION IN LEVYING THE PENALTY UPON THE ASSESSEE UNDER SECTION 271(1)( B ) OF THE ACT. HENCE, THE PENALTY ORDER IS HEREBY QUASHED. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 28 TH FEBRUARY , 2020 AT RAJKOT . SD/ - SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER ( MADHUMITA ROY ) JUDICIAL MEMBER RAJKOT ; DATED, 28 / 02 /20 20 TANMAY DATTA , SR.PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RA JKOT 6. / GUARD FILE . / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT