Shri Bhadresh Jasubhai Shah, Ahmedabad V. The Income tax Officer,Ward-1(3), Ahmedabad

ITA 340/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67730 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 04-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: N C AMIN
• Keywords: Additional evidence; Corroborative evidences

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER BHADRESH JASUBHAI SHAH 603, STATUS-II, B/H SHAKAMBA PARTY PLOT, MEMNAGAR, AHMEDABAD- 380052 (APPELLANT) VS ITO, WARD-1(3) AHMEDABAD (RESPONDENT) ASSESSEE BY: SRI N.C. AMIN, A.R. REVENUE BY: SRI O.P. BATHEJA, SR.D.R. DATE OF HEARING : 19-09-2013 DATE OF PRONOUNCEMENT : 27-09-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-XXI AHMEDABAD DATED 06-11-2012. ITA NO. 340/AHD/2013 ASSESSMENT YEAR 2008-09 I.T.A NO. 340/AHD/2013 A.Y. 2008-09 PAGE NO BHADRESH JASUBHAI SHAH VS. ITO 2 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT LD. C IT(A) HAS ERRED IN CONFIRMING THE PENALTY OF RS. 40,000/- U/S. 271(1)( B) OF THE ACT. 3. THE AO HAS IMPOSED A PENALTY OF RS. 40,000/- U/S . 271(1)(B) OF THE ACT ON THE GROUND THAT ON A NUMBER OF OCCASIONS DUR ING THE ASSESSMENT PROCEEDINGS, THE ASSESSEE HAS NOT COMPLIED WITH THE VARIOUS NOTICES ISSUED BY HIM. AS A RESULT OF NON-COMPLIANCE, ASSESSMENT U/S. 144 WAS COMPLETED. THE AO ALSO INITIATED PENALTY PROCEEDINGS U/S 271(1 )(B) OF THE ACT AND IMPOSED A PENALTY OF RS. 40,000/- ON THE ASSESSEE. 4. BEFORE LD. CIT(A), ASSESSEES CONTENTION WAS THA T BECAUSE OF HIS MOTHERS ILLNESS HE COULD NOT ATTEND THE ASSESSMENT PROCEEDINGS. IN THE ABSENCE OF SUPPORTING EVIDENCE, LD. CIT(A) CONFIRME D THIS ACTION OF AO. 5. BEFORE US LEARNED COUNSEL OF THE ASSESSEE FILED THE EVIDENCE IN RESPECT OF ILLNESS OF ASSESSEES MOTHER WHO ULTIMATELY DIED BECAUSE OF HER ILLNESS AND ALSO PLACED RELIANCE ON THE ORDER OF LD. CIT(A) IN QUANTUM PROCEEDINGS TO SHOW THAT ADDITIONAL EVIDENCE WAS ALSO ADMITTED BY HIM TREATING THE ILLNESS OF ASSESSEES MOTHER AS SUFFICIENT REASON A FTER OBTAINING THE REPORT OF THE AO WHO ALSO DID NOT OPPOSE THE ADMISSION OF ADD ITIONAL EVIDENCE DUE TO ILLNESS OF ASSESSEES MOTHER. THUS, ASSESSEE HAS B EEN ABLE TO ESTABLISH BEFORE US THAT HE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ABLE TO ATTEND THE ASSESSMENT PROCEEDINGS. THEREFORE THE PENALTY IMPO SED BY AO AND SUSTAINED BY LD. CIT(A) FOR NON-COMPLIANCE OF NOTIC ES DURING THE ASSESSMENT PROCEEDINGS IS HEREBY DELETED. I.T.A NO. 340/AHD/2013 A.Y. 2008-09 PAGE NO BHADRESH JASUBHAI SHAH VS. ITO 3 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 27/09/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,