Shri Sanjay Kumar Sinha, Bhopal V. THE DCIT CENTRAL, Bhopal

ITA 386/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6040 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 30-05-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 22-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Keywords: Salary income; Reasonable cause
• Section: 273B; 142(1); 148; 139

Judgement Text

ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NOS. 154 TO 165/IND/2016 A.YS.1996-97 TO 2007-08 SMT. MANORAMA GUPTA W/O SHIV NARAYAN GUPTA INDORE PAN AFHPG 2977C ::: APPELLANT VS ASSTT.COMMR. OF INCOME TAX RANGE 3(1) INDORE ::: RESPONDENT ITA NOS. 142 TO 153/IND/2016 A.YS.1996-97 TO 2007-08 SHRI SHIV NARAYAN GUPTA INDORE PAN AAIPG 4563A ::: APPELLANT VS ASSTT.COMMR. OF INCOME TAX RANGE 3(1) INDORE ::: RESPONDENT ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 2 APPELLANT BY SHRI MANOJ MUNSHI RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 30.5. 201 6 DATE OF PRONOUNCEMENT 30.5 .201 6 O R D E R BOTH THESE GROUPS OF APPEALS RELATE TO TWO ASSESSEES, I.E. SHRI SHIV NARAYAN GUPTA AND SMT. MANORAMA GUPTA, WHO ARE HUSBAND AND WIFE. SINCE COMMON GROUNDS ARE INVOLVED, THESE APPEALS WERE HEARD TOGETHER AND ARE BEIN G DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE O F CONVENIENCE. 2. IN ALL THESE APPEALS THE ISSUE INVOLVED IS REGARD ING IMPOSITION OF PENALTY U/S 271(1)(B) OF THE ACT. SINC E THE FACTS AND ISSUE INVOLVED IN ALL THESE APPEALS ARE THE SA ME, I WOULD PREFER TO DECIDE ITA NO. 154/IND/2016 FIRST, WHICH WOULD GOVERN ALL OTHER APPEALS. ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 3 3. THE SHORT FACTS OF THE CASE ARE THAT AFTER RECORDING REASONS FOR ESCAPEMENT OF INCOME FROM ASSESSMENT, A NOTICE U/S 148 OF THE ACT DATED 15.3.2013 WAS ISSUED TO THE ASSESSEE AFTER OBTAINING APPROVAL FROM THE COMPETEN T AUTHORITY AS PER SECTION 151 OF THE ACT. THE ASSESSEE WAS DIRECTED TO FILE THE RETURN OF INCOME FOR THE ASSESS MENT YEAR IN QUESTION BY 15.4.2013 WHICH WAS DULY SERVED ON THE ASSESSEE ON 19.3.2013 BY RPAD. ON 15.4.2013 THE ASSESSEE FILED A LETTER STATING THAT THE RETURN FILED B Y HIM U/S 139 OF THE ACT MAY BE TREATED AS RETURN OF INCOM E IN RESPONSE TO NOTICE U/S 148 DATED 15.3.2013. DURING T HE COURSE OF ASSESSMENT PROCEEDINGS, THE ASSESSING OFFI CER ISSUED A LETTER DATED 20.9.2013 AS PER WHICH THE ASSESS EE WAS ASKED TO FURNISH REPLY HAVING REGARD TO THE NOTICE DATED 19.7.2013 ISSUED U/S 142(1) OF THE ACT BY 30.9 .2013. THE DETAILS SOUGHT THEREIN ARE AS UNDER :- ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 4 1. PLEASE FURNISH LIST OF ALL BANK ACCOUNTS HELD B Y YOU IN ANY BANK IN INDIA DURING F.Y.1996-97 TO TILL DATE. ALSO, PROVIDE COPY OF BANK ACCOUNT STATEMENTS. 2. IN YOUR STATEMENT RECORDED U/S 131OF THE INCOME TAX ACT, 1961 BY SHRI PRASHANT MISHRA, DDIT(INV.)-I, INDORE, ON 23.11.12, YOU HAD ADMITTED THAT YOU GOT OPENED ONE BANK ACCOUNT WITH ONE SUISSE BANK SITUATED IN SWITZERLAND. YOU FURTHER ADMITTED THAT RS. 80 TO 90 LACS WERE DEPOSITED IN THE ABOVE SAID AMOUNT WHICH WAS TRANSFERRED IN THE BANK ACCOUNT OF YOUR DAUGHTER IN USA. IN THIS REGARD, YOU ARE REQUESTED TO FURNISH YOUR BANK ACCOUNT DETAILS INCLUDING OF BANK ACCOUNT NO., BANK STATEMENTS/TRANSACTIONS STATEMENT WITH NARRATION OF INDIVIDUAL TRANSACTION SINCE OPENING ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 5 OF THE ACCOUNT AND TILL 31.03.2012. ALSO FILE (A) COPY OF ACCOUNT OPENING FORM INCLUDING THE IDENTIFICATION DOCUMENTS FILED AT THE TIME OF OPENING FORM SATISFYING THE KYC NORMS, (B) NA,E ADDRESS AND BANK ACCOUNT NO. OF THE INTRODUCER WHILE OPENING THE ACCOUNT, () LIST OF ALL BENEFICIARIES OF THE ACCOUNTS WHETHER IN PAST OR PRESENT AND (D) NAME AND ADDRESS OF THE POWER OF ATTORNEY HOLDERS, AUTHORISED SIGNATORIES BENEFICIARIES AND OTHER PERSONS RELATED TO THE ACCOUNT. 3. PLEASE PROVIDE THE BANK ACCOUNT STATEMENT OF YOUR DAUGHTER INDU MAHESWARI IN WHICH AMOUNT WAS TRANSFERRED FROM YOUR SUISSE BANK ACCOUNT. 4. IN YOUR STATEMENT RECORDED U/S 131, YOU HAD ADMITTED THAT SINCE 2009 YOU ARE SAYING AT BG- 193, SCHEME NO.74C, VIJAY NAGAR, INDORE. PRIOR ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 6 TO THAT YOU HAVE BEEN RESIDING AT 562, ANANADKUNJ VIKASPURI, NEW DELHI-110018 FOR MORE THAN 20 YEARS. IN THIS REGARD PLEASE STATE HOW THESE RESIDENTIAL PROPERTIES WERE ACQUIRED BY YOUR OR YOUR FAMILY MEMBERS ALONGWITH DOCUMENTARY EVIDENCE. 5. PLEASE GIVE THE DETAILS OF YOUR FOREIGN VISITS DURING FY 1996-97 TO TILL DATE IN TABULAR FORMAT. YOU ARE REQUESTED TO DESCRIBE IN DETAIL FOR EACH TOUR, YOUR TOTAL STAY AT FOREIGN AT DIFFERENT PLACES, EXPENSES INCURRED AND SOURCE OF PAYMENT MADE. ALSO SPECIFY PURPOSE OF VISITS AND FURNISH COPY OF YOUR PASSPORTS. 6. PLEASE FURNISH NRE/NRO ACCOUNT STATEMENT OF YOUR DAUGHTER INDU MAHESHWARI AS HELD WITH INDUSIND BANK, DELHI AXIX BANK DELHI AND AXIS BANK, INDORE ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 7 7. PLEASE FURNISH CERTIFIED TRUE COPIES OF INCOME TAX RETURNS FILED BY YOU U/S 139(1) OF THE INCOME TAX ACT, 1961 FOR A.Y. 1996-97 TO 2007- 08. THE ASSESSEE DID NOT MAKE ANY PROPER COMPLIANCE OF THE ABOVE QUERY. HENCE, ANOTHER NOTICE WAS GIVEN ON 24.1.20 14 TO WHICH THE ASSESSEE RESPONDED AND FURNISHED A REPLY BY STATING THAT THE ASSESSEE HAS ALREADY SUPPLIED THE REQUIRE D INFORMATION. THE ASSESSEE HAS ALSO SUBMITTED DETAILED AFFIDAVIT TO THE EFFECT THAT THE ASSESSEE HAS NO ASSETS OUTSIDE INDIA DURING THE PERIOD 1996-97 TO 2007-08. HOWEVER, THE ASSESSEE DEMANDED COPY OF REASONS RECO RDED BY THE ASSESSING OFFICER. THE ASSESSEE HAS ALSO GIVEN ANOTHER LETTER ON 3.9.2013 AND DEMANDED THE REASONS RECORDED BY WRITING A SEPARATE LETTER FOR EACH ASSESSMEN T YEARS. AFTER CONSIDERING THE REPLY, THE ASSESSING O FFICER WAS OF THE VIEW THAT THE ASSESSEE HAS ALREADY BEEN ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 8 PROVIDED ALL THE INFORMATION AVAILABLE. THEREFORE, THE ASSESSEES CONTENTION THAT NO INFORMATION IS PROVIDED IS NOT CORRECT. THE ASSESSEE HAS SUBMITTED A DETAILED AFFIDAVIT DATED 3.10.2013 SWORN IN BY THE HUSBAND OF THE ASSESSE E. A LOT OF PROCEEDINGS HAVE BEEN PROGRESSED IN THIS CAS E WHICH IS PERTINENT TO MENTION IN THE LIGHT OF THE CONTENTIONS. THE STATEMENT OF THE SON OF THE ASSESSEE WAS RECORDED. DUE TO NON-COOPERATION, THE ASSESSING OFFI CER COULD NOT ATTACH THE PROPERTY OF THE ASSESSEE. ALL TH E OBJECTIONS OF THE ASSESSEE HAVE BEEN DULY MET WITH B Y THE ASSESSING OFFICER. THEREFORE, THE ASSESSING OFFICER WAS OF THE VIEW THAT THE ASSESSEE HAS NOT MADE PROPER COMPLIANC E WITH THE STATUTORY NOTICES. INSTEAD OF PROPER COMPLI ANCE OF SUBMITTING THE REPLY, SHE HAS NOT ONLY MADE FACTUALLY INCORRECT CLAIM BUT ALSO RAISED IRRELEVANT OBJECTIONS I N SUPPORT OF HER NON-COMPLIANCE. THEREFORE, THE ASSES SING OFFICER LEVIED THE PENALTY OF RS.10,000/- U/S 271(1) (B) OF ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 9 THE ACT FOR FAILURE TO COMPLY WITH STATUTORY NOTICES FOR THE ASSESSMENT YEAR 1996-97. THE ASSESSING OFFICER HAS SIMILARLY LEVIED PENALTIES FOR 12 ASSESSMENT YEARS IN ALL THE OTHER CASES. SIMILARLY IN ITA NOS. 142 TO 153/IND./2 016 PENALTY WAS LEVIED @ RS. 10,000/- FOR EACH OF THE ASSESSMENT YEARS ON THE HUSBAND OF THE ASSESSEE I.E. SH IV NARAYAN GUPTA IN ITA NOS. 132 TO 153/IND/2016. BEING AGGRIEVED WITH THE ORDER OF THE ASSESSING OFFICER, T HE ASSESSEE PREFERRED APPEALS BEFORE THE LEARNED CIT(A) W HO DISMISSED THE APPEALS OF THE ASSESSEE. NOW, THE ASSESSE E IS IN APPEAL BEFORE THE TRIBUNAL. 4. BEFORE ME, THE LEARNED COUNSEL FOR THE ASSESSEE RAI SED A LEGAL OBJECTION TO THE EFFECT THAT THE HUSBAND OF THE ASSESSEE SHIV NARAYAN GUPTA HAS RETIRED FROM GOVERNMENT SERVICE AND HIS MAIN SOURCE OF INCOME IN THOSE YEARS WAS INCOME FROM SALARY AND AFTER RETIREMENT FROM PENSION AND INTEREST. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 10 THAT THE ASSESSING OFFICER WANTED THE ASSESSEE TO PROD UCE THE BOOKS OF ACCOUNTS FOR COMPUTING THE TOTAL INCOME BUT FOR MAINTENANCE OF BOOKS OF ACCOUNTS BY AN INDIVIDUAL OR ANY PERSON NOT HAVING THE INCOME FROM PROFESSION AS SPECIFIED IN SUB-SECTION (1) OF SECTION 44AA OR CARR YING ON BUSINESS OR PROFESSION HAVING INCOME NOT EXCEEDING RS.1,20,000/- OR TURNOVER OF GROSS RECEIPTS AS THE C ASE MAY BE, IN BUSINESS OR PROFESSION EXCEEDS RS. 10,00,000 /- IN ANY OF THE THREE YEARS IMMEDIATELY PRECEDING THE PREV IOUS YEAR, IS NOT REQUIRED TO KEEP AND MAINTAIN SUCH BOOKS OF ACCOUNTS AND OTHER DOCUMENTS AS MAY ENABLE THE ASSESSING OFFICER TO COMPUTE THE TOTAL INCOME IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT. THE ASSESSEE IS NOT CARRYING ON THE PROFESSION AS SPECIFI ED U/S 44AA(1) OF THE ACT NOR HE WAS CARRYING ON ANY BUSINESS OR PROFESSION AS PROVIDED UNDER SECTION 44AA(2) OF THE ACT IN ANY OF THE ASSESSMENT YEARS UNDER CONSIDERATION, ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 11 THEREFORE, THE ASSESSEE WAS NOT REQUIRED TO MAINTAIN ANY BOOKS OF ACCOUNTS OR OTHER RECORDS TO ENABLE THE ASSE SSING OFFICER TO COMPUTE THE TOTAL INCOME IN ACCORDANCE WITH THE PROVISIONS OF THE IT ACT. AS PER THIS ACT, IN ANY C ASE, THE ASSESSEE IS REQUIRED TO MAINTAIN BOOKS OF ACCOUNTS AND OTHER DOCUMENTS UNDER SUB-RULE 6(F) OF THE IT RULES , 1962 FOR THE PERIOD PROVIDED UNDER SUB-RULE (5) OF RULE 6(F) WHICH SAYS THAT THE ASSESSEE IS REQUIRED TO MAINTAIN BO OKS OF ACCOUNTS FOR A PERIOD OF SIX YEARS FROM THE END OF THE RELEVANT ASSESSMENT YEAR. THEREFORE, NOTICE U/S 142(1) OF THE ACT ISSUED BY THE ASSESSING OFFICER TO PRODUCE THE BOOKS OF ACCOUNTS IS BAD IN LAW. FOR THE ASSESSMENT YE AR 2007-08 THE ASSESSING OFFICER HAS TO FIRST ESTABLISH THAT THE ASSESSEE FALLS UNDER THE CATEGORY AS PROVIDED UNDER SEC TION 44AA(2) OF THE ACT AS CARRYING ON OF ANY BUSINESS AND PROFESSION. THE ASSESSING OFFICER DID NOT FIND THAT THE ASSESSEE WAS EVER ENGAGED IN THE PROFESSION OR BUSINES S ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 12 WHICH REQUIRES HIM TO MAINTAIN BOOKS OF ACCOUNTS AND OTHER RECORDS U/S 44AA(2) OF THE ACT. MOREOVER, A SI NGLE NOTICE U/S 142(1) OF THE ACT FOR 12 ASSESSMENT YEARS WAS ISSUED FOR 12 ASSESSMENT YEARS ON 19.7.2013 WHICH I S AB INITIO VOID AND BAD IN LAW AND AS SUCH NO PENALTY CAN BE LEVIED U/S 271(1)(B) OF THE ACT. 5. ON THE OTHER HAND, THE LEARNED DR RELIED UPON THE ORDERS OF THE AUTHORITIES BELOW. HE SUBMITTED THAT TH E ASSESSEE HAS NOT MADE PROPER COMPLIANCE WITH THE STATUTORY NOTICES. HE FURTHER SUBMITTED THAT INSTEAD O F MAKING PROPER COMPLIANCE OR SUBMITTING PROPER REPLY, THE ASSESSEE HAS NOT ONLY MADE INCORRECT CLAIMS BUT ALSO RAISED IRRELEVANT OBJECTIONS. THE LEARNED DR, THEREFOR E, SUBMITTED THAT THE AUTHORITIES BELOW HAVE RIGHTLY REJE CTED THE CLAIM OF THE ASSESSEE. 6. I HAVE HEARD RIVAL CONTENTIONS OF BOTH THE SIDES. I T IS AN ADMITTED FACT THAT THE ASSESSEE IS AN INDIVIDUAL WHO HAS ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 13 RETIRED FROM THE GOVERNMENT SERVICE AND THE MAIN SOUR CE OF INCOME WAS INCOME FROM SALARY AND AFTER RETIREMENT, FROM PENSION AND INTEREST ON INVESTMENT. THE ASSESSI NG OFFICER HAS GIVEN SHOW CAUSE NOTICE TO THE ASSESSEE TO PRODUCE THE BOOKS OF ACCOUNTS FOR ASSESSING THE CORRE CT INCOME FOR THE ASSESSMENT YEAR 1996-97 TO 2007-08 FOR 12 YEARS. THE ASSESSEE HAS RAISED THE LEGAL OBJECTION BEFO RE ME THAT AS PER SECTION 44AA IF ANY PERSON IS CARRYING BUSINESS OR PROFESSION HAVING INCOME NOT EXCEEDING RS.1,20,000/- OR TURNOVER OF GROSS RECEIPTS AS THE C ASE MAY BE, IN BUSINESS OR PROFESSION EXCEEDS RS. 10,00,000 /- IN ANY OF THE THREE YEARS IMMEDIATELY PRECEDING THE PREV IOUS YEAR IS NOT REQUIRED TO KEEP AND MAINTAIN SUCH BOOKS OF ACCOUNTS AND OTHER DOCUMENTS AS MAY ENABLE THE ASSESSING OFFICER TO COMPUTE THE TOTAL INCOME IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT. I FIND THAT THE ASSESSEE IS NOT CARRYING ON THE PROFESSI ON AS ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 14 SPECIFIED U/S 44AA(1) OF THE ACT NOR HE WAS CARRYING ON ANY BUSINESS OR PROFESSION AS PROVIDED UNDER SECTION 44A A(2) OF THE ACT IN ANY OF THE ASSESSMENT YEARS UNDER CONSIDERATION, THEREFORE, THE ASSESSEE WAS NOT REQUIRED TO MAINTAIN ANY BOOKS OF ACCOUNTS OR OTHER RECORDS TO ENABL E THE ASSESSING OFFICER TO COMPUTE THE TOTAL INCOME IN ACCORDANCE WITH THE PROVISIONS OF THE IT ACT. MOREOVE R, I FIND THAT AS PER THE INCOME TAX ACT, IF THE ASSESSEE I S REQUIRED TO MAINTAIN PROPER BOOKS OF ACCOUNTS AND OTHER DOCUMENTS AS PROVIDED UNDER RULE 6(F) OF THE IT RULE S, 1962 FOR THE PERIOD PROVIDED UNDER RULE (5) WHICH S AYS THAT THE ASSESSEE IS REQUIRED TO KEEP AND MAINTAIN BOOKS OF ACCOUNTS AND OTHER DOCUMENTS AS MAY ENABLE THE ASSESSING OFFICER TO COMPUTE THE TOTAL INCOME IN ACCORDANCE WITH THE PROVISIONS OF THE ACT FOR A PERIOD OF 6 YEARS FROM THE RELEVANT ASSESSMENT YEAR. IN THIS CASE T HE ASSESSING OFFICER REQUIRED THE BOOKS OF ACCOUNTS WHIC H IS ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 15 BEYOND THE PERIOD OF SIX ASSESSMENT YEARS. THEREFORE , THE NOTICE IS BAD IN LAW. IN MY OPINION, AS PER THE PROVI SIONS OF LAW, THE ASSESSEE IS NOT REQUIRED TO MAINTAIN BOOKS OF ACCOUNTS AND WHETHER THE ASSESSEE HAS TO KEEP THE RECOR DS OR DOCUMENTS FOR THE ASSESSMENT YEAR IN QUESTION IS A L EGAL QUESTION. BEFORE ME THAT QUESTION IS NOT TAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE BUT IF THE ASSESSEE H AS TAKEN THIS QUESTION BEFORE THE ASSESSING OFFICER IN R EPLY TO SHOW CAUSE NOTICE U/S 271(1)(B) OF THE ACT, PENALTY U /S 271(1)(B) OF THE ACT CAN BE IMPOSED OR NOT, THEREFOR E, THAT QUESTION IS TO BE DECIDED BY ME. I HAVE TO GO AS PER THE ACT. FOR CONVENIENCE OF REFERENCE, SECTION 271(1)( B) AND SECTION 273B OF THE ACT ARE REPRODUCED HEREUNDER :- FAILURE TO FURNISH RETURNS, COMPLY WITH NOTICES, C ONCEALMENT OF INCOME, ETC. 271. (1) IF THE ASSESSING OFFICER OR THE COMMISSIONER ( APPEALS) OR THE 47 [PRINCIPAL COMMISSIONER OR] COMMISSIONER IN THE COU RSE OF ANY PROCEEDINGS UNDER THIS ACT, IS SATISFIED THAT ANY P ERSON (B) HAS FAILED TO COMPLY WITH A NOTICE UNDER SUB-S ECTION (2) OF SECTION 115WD OR UNDER SUB-SECTION (2) OF SECTION 115WE OR UNDER SUB- ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 16 SECTION (1) OF SECTION 142 OR SUB-SECTION (2) OF SECTION 143 OR FAILS TO COMPLY WITH A DIRECTION ISSUED UNDER SUB-SECTION (2 A) OF SECTION 142 , OR HE MAY DIRECT THAT SUCH PERSON SHALL PAY BY WAY OF PENALTY, (I) [* * *] (II) IN THE CASES REFERRED TO IN CLAUSE (B), IN AD DITION TO TAX, IF ANY, PAYABLE BY HIM, A SUM OF TEN THOUSAND RUPEES FOR EACH SUCH FAILURE ; THEN, THE AMOUNT ADDED OR DISALLOWED IN COMPUTING T HE TOTAL INCOME OF SUCH PERSON AS A RESULT THEREOF SHALL, FOR THE PURP OSES OF CLAUSE (C) OF THIS SUB-SECTION, BE DEEMED TO REPRESENT THE INCOME IN RESPECT OF WHICH PARTICULARS HAVE BEEN CONCEALED. PENALTY NOT TO BE IMPOSED IN CERTAIN CASES. 273B. NOTWITHSTANDING ANYTHING CONTAINED IN THE PROVISIO NS OF CLAUSE (B) OF SUB- SECTION (1) OF SECTION 271 , SECTION 271A , SECTION 271AA , SECTION 271B , SECTION 271BA , SECTION 271BB , SECTION 271C , SECTION 271CA , SECTION 271D , SECTION 271E , SECTION 271F , SECTION 271FA , 86-87 [ SECTION 271FAB ,] SECTION 271FB , SECTION 271G , 86-87 [ SECTION 271GA , 88 [ SECTION 271GB , ] SECTION 271H , 89 [ SECTION 271-I ,] CLAUSE (C) OR CLAUSE (D) OF SUB-SECTION (1) OR S UB-SECTION (2) OF SECTION 272A , SUB-SECTION (1) OF SECTION 272AA OR SECTION 272B OR SUB- SECTION (1) OR SUB-SECTION (1A) OF SECTION 272BB OR SUB-SECTION (1) OF SECTION 272BBB OR CLAUSE (B) OF SUB-SECTION (1) OR CLAUSE (B) OR CLAUSE (C) OF SUB-SECTION (2) OF SECTION 273 , NO PENALTY SHALL BE IMPOSABLE ON THE PERSON OR TH E ASSESSEE, AS THE CASE MAY BE, FOR ANY FAILURE REFERRED TO IN THE SAID PROVISIONS IF HE PROVES THAT THERE WAS REASONABLE CAUSE FOR THE SAID FAILUR E . FROM THE ABOVE SECTION IT IS CLEAR THAT NO PENALTY CAN B E IMPOSED ON THE PERSON OR THE ASSESSEE, AS THE CASE MAY BE, FOR FAILURE REFERRED TO IN THE ABOVE SECTION IF HE P ROVES THAT THERE WAS REASONABLE CAUSE FOR SUCH FAILURE. NOW IN THE INSTANT CASE, THE ASSESSEE HAS COMPLIED WITH ALL THE NOT ICES ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 17 AND HE HAS RAISED A LEGAL OBJECTION THAT THE ASSESSEE IS NOT REQUIRED TO MAINTAIN BOOKS OF ACCOUNTS AND IF AT ALL HE IS REQUIRED TO MAINTAIN THE BOOKS OF ACCOUNTS THAT TOO FOR SIX YEARS. MOREOVER, THE ASSESSEE HAS FILED DETAILED AFFIDAVI T AND ALSO DEMANDED THE REASONS RECORDED FOR REOPENING TH E ASSESSMENT ORDER. THEREFORE, THIS CONTENTION OF THE ASSESSEE CAN BE SAID TO BE A REASONABLE CAUSE FOR NON- COMPLIANCE WITH THE NOTICES ISSUED BY THE ASSESSING OFFICER. AS PER MY OPINION, THE ASSESSEE HAS FILED T HE REPLY AND RAISED THE LEGAL OBJECTION. THE LEGAL OBJECTION IS TENABLE OR NOT IS NOT A QUESTION BEFORE ME BUT IN MY OPINION, THE ASSESSEE HAS COMPLIED WITH THE NOTICES ISSUED UNDER S UB- SECTION (1) OF SECTION 142 OF THE ACT AND MOREOVER T HE ASSESSEE HAS ALSO RAISED THE LEGAL OBJECTION THAT THE ASSESSEE IS NOT REQUIRED TO MAINTAIN THE BOOKS OF ACCOUN TS AS THE ASSESSEE IS NOT CARRYING ON ANY PROFESSION OR BUSINESS. THEREFORE, IN MY OPINION, THE ASSESSEE HAS A ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 18 REASONABLE CAUSE FOR NOT COMPLYING WITH THE NOTICES. MOREOVER, THE ASSESSING OFFICER HAS ALSO STATED THAT PR OPER COMPLIANCE IS NOT MADE BUT THE ASSESSEE HAS COMPLIED W ITH THE NOTICES. THEREFORE, AS PER SECTION 273 OF THE A CT, THE ASSESSEE HAS A REASONABLE CAUSE FOR NON-COMPLIANCE WITH THE NOTICES TO THE SATISFACTION OF THE ASSESSING OFFI CER. THEREFORE, THE PENALTY CANNOT BE IMPOSED AND I HEREBY DELETE THE SAME. 6. THE ABOVE ORDER SHALL GOVERN ALL OTHER APPEALS AND AS SUCH THE PENALTIES LEVIED IN ALL THESE APPEALS STAND CANCELLED. 7. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEES STAND ALLOWED. PRONOUNCED IN OPEN COURT ON 30 TH MAY, 2016 SD/- (D.T. GARASIA) JUDICIAL MEMBER 30 TH MAY, 2016 DN/- ITA NOS. 154 TO 165/IND/2016 & ITA NOS. 142 TO 153/IND/2016 19