SHRI HEMANT VASHISHTHA, Agra V. ITO 4(5), Agra

ITA 39/AGR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8782 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MUNNA LAL AGARWAL
• Keywords: Reasonable cause
• Section: 142(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE S HRI A. D. JAIN, JUDICIAL MEMBER I.T.A NO . 39 /AGRA/201 7 (ASSESSMENT YEAR - 20 13 - 14 ) A SSESSEE BY SHRI MUNNA LAL AGARWAL, CA REVENUE BY SHRI WASEEM ARSHAD, SR. DR. ORDER 1. THIS IS ASSESSEES APPEAL FOR A SSESSMENT Y EAR 20 13 - 14 AGAINST THE ACTION OF THE LD. CIT(A) IN CONFIRMING THE PENALTY OF RS.10,000/ - , LEVIED ON THE ASSESSEE U/S 271(1)(B) OF THE INCOME TAX ACT, 1961. 2. AS PER THE PENALTY ORDER, A NOTICE U/S 142(1) OF THE ACT WAS SENT TO THE ASSESSEE ON 08.04.2015, FOR COMPLIANCE ON 16.04.2015. ON NO COMPLIANCE, AGAIN, NOTICE DATED 07.05.2015, U/S 142(1) OF THE ACT, HEMANT VASHISHTHA, F - 195 KAMLA NAGAR, AGRA PAN NO. ACHPV 8568 K (ASSESSEE) V S .. ITO 2 ( 4 ) , AGRA (R EVENUE ) DATE OF HEARING 30 . 0 8 .201 7 DATE OF PRONOUNCEMENT 24 . 10 .201 7 I.T.A NO. 3 9 /AGRA/201 7 2 WAS ISSUED, FOR COMPLIANCE ON 16.06.2015 . S TILL THERE WAS NO COMPLIANCE. THE ASSESSING OFFICER ISSUED SHOW CAUSE NOTICE U/S 271(1)(B) OF THE ACT , WHICH WAS ALSO NOT COMPLIED WITH. AS SUCH, THE PENALTY OF RS.10,000/ - WAS IMPOSED. THE CIT(A) CONFIRMED THE PENALTY. 3. I HAVE HEARD THE PARTIES AND HAVE PERUSED THE MATERIAL ON RECORD. THE LD. CIT(A) HAS OBSERVED THAT THE ASSESSEE HAD SUBMITTED THAT THE DEFAULT WAS ON THE PART OF THE COUNSEL FOR THE ASSESSEE; AND THAT HOWEVER, NEITHER ANY EVIDENCE , NOR ANY AFFIDAVIT HAD BEEN FILED TO SUPPORT THIS CONTENTION; AND THAT EVEN THE ASSESSEES COUNSEL HAD NOT ADMITTED ANY DEFAULT ON HIS PART. 4. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDAVIT DATED 28.08.2017, WHEREIN, IT HAS, INTERALIA, BEEN CONTENDED THAT: 3. THAT FURTHER THE CASE WAS AGAIN FIXED & NOTICE DATED 0 8.04.15 WAS ISSUED FOR MAKING COMPLIANCE ON 15.04.2015 THE DEPONENT, THE COUNCIL OF THE ASSESSEE ATTENDED & FOUND THAT THE AO WAS NOT ON HIS SEAT & GONE TO THE CIT OFFICE ON HIS CALL. 4. THAT THE AO AGAIN ISSUED NOTICE DATED 07.05.2015 TO MAKE COMPLIANCE ON 24.05.2015 ON THIS DATE, THE COUNCIL OF THE ASSESSEE WAS BUSY IN OTHER PROFESSIONAL WORK & ALSO COULDNT COLLECT THE INFORMATION REQUIRED BY THIS AO AND HENCE COULD NOT MAKE COMPLIANCES ON THAT DATE. I.T.A NO. 271 /AGRA/201 3 3 5. THAT AGAIN THE FINAL NOTICE WAS ISSUED BY THE A.O . DATED 17.06.2015 FOR MAKING COMPLIANCE ON 08.07.2015, AGAIN THE DEPONENT , THE COUNCIL OF THE ASSESSEE DUE TO HIS BUSYNESS IN OTHER CASE COULDNT ATTEND THE AO OFFICE. 5. FROM THE ABOVE CONTENTS OF THE AFFIDAVIT FILED BY THE LD. COUNSEL FOR THE ASSESSEE, IT IS SEEN THAT THE LD. COUNSEL HAS STATED ON OATH THAT ON 16.04.2015, THE ASSESSING OFFICER WAS NOT AVAILABLE, WHEREAS ON 24.05.2015 AND 08.07.2015, THE PROCEEDING S COULD NOT BE ATTENDED TO , THE LD. COUNSEL FOR THE ASSESSEE HAVING BEEN HELD UP IN SOME OTHER CASES. THUS, IT WAS REASONABLE CAUSE THAT PREVENTED THE ASSESSEE FROM MAKING COMPLIANCE TO THE NOTICE S ISSUED TO HIM BY THE ASSESSING OFFICER. ACCORDINGLY, THE PENALTY IMPOSED ON THE ASSESSEE IS DELETED. 6. IN THE RESULT, APPEAL IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 24 / 10 / 2017 . SD/ - (A.D. JAIN) JUDICIAL MEMBER DATED 24 / 10 /201 7 AKS/ - I.T.A NO. 3 9 /AGRA/201 7 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR I.T.A NO. 271 /AGRA/201 3 5 DATE 1. DRAFT DICTATED (DNS) 23 . 10 .2017 PS 2. DRAFT PLACED BEFORE AUTHOR 24 . 10 .2017 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON 24.10.2014 PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.