SHRI SHANKAR LAL SHARMA, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 46/JPR/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9715 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Assessee Lawyers: R S POONIA
• Keywords: Reasonable cause
• Section: 147; 148; 144

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 46/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2007-08 SHRI SHANKER LAL SHARMA 86/167C, PRATAP NAGAR, SANGANER, JAIPUR. CUKE VS. THE ITO, WARD-7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AWPPS 0114 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI R.S. POONIA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/09/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 25/09/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-3, JAIPUR DATED 31.10.2017 FOR THE ASSESSMEN T YEAR 2007-08 WHEREIN THE ASSESSEE HAS CHALLENGED THE CONFIRMATIO N OF THE LEVY OF PENALTY U/S 271(1)(B) OF THE ACT. 2. DURING THE COURSE OF HEARING, THE LD. AR HAS SUB MITTED THAT PURSUANT TO THE NOTICE U/S 148 OF THE ACT, THE ASSE SSMENT WAS COMPLETED U/S 147 R/W SECTION 144 ON 26.12.2014. TH EREAFTER, THE AO ITA NO. 46/JP/2018 SHRI SHANKER LAL SHARMA VS. ITO 2 IMPOSED PENALTY U/S 271(1)(B) ON 29.06.2015 FOR NON -COMPLIANCE OF NOTICES ISSUED BY HIM. IT WAS SUBMITTED THAT THE AS SESSEE CAME TO KNOW IN JUNE, 2015 THAT PROCEEDINGS WAS UNDERGOING AGAINST HIM AND HE CONTACTED THE DEPARTMENT AND OBTAINED CERTIFIED COPY OF THE ASSESSMENT ORDER AND THE PENALTY ORDER ON 30.06.201 5. IT WAS FURTHER SUBMITTED THAT BY MISTAKE, THE OLD ADDRESS OF THE A SSESSEE WAS AGAIN MENTIONED WHILE DRAFTING THE FORM NO. 35 EVEN BEFOR E THE LD. CIT(A) AND NO NOTICE WAS RECEIVED BY THE ASSESSEE AND THE LD. CIT(A) DECIDED THE APPEAL OF EX-PARTE QUA THE ASSESSEE. IT WAS FUR THER SUBMITTED THAT THE ASSESSEE WAS EARLIER RESIDING AT 27C, PRATAP NA GAR, SANGANER, JAIPUR, HOWEVER, FOR QUITE SOME TIME, THE APPELLANT IS RESIDING AT 86/167, SECTOR-8, PRATAP NAGAR, SANGANER, JAIPUR AN D IN SUPPORT, THE ASSESSEE HAS SUBMITTED A COPY OF THE RATION CARD, B ANK STATEMENT AND ELECTRICITY BILL. IT WAS ACCORDINGLY SUBMITTED THAT NON- ATTENDANCE TO THE APPELLATE PROCEEDING BEFORE THE LD. CIT(A) WAS ON A CCOUNT OF REASONABLE CAUSE AS THE ASSESSEE DID NOT RECEIVE TH E NOTICE FOR ATTENDING THE HEARING. IT WAS ACCORDINGLY SUBMITTED THAT THE MATTER MAY KINDLY BE SET ASIDE TO THE FILE OF THE LD. CIT( A) FOR DECIDING THE SAME ON MERITS. 3. THE LD. DR IS HEARD WHO HAS NOT RAISED ANY SPEC IFIC OBJECTION REGARDING SETTING ASIDE THE MATTER TO THE FILE OF T HE LD. CIT(A). 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAS CONTENDED THA T DUE TO CHANGE OF HIS ADDRESS, HE HAS NOT RECEIVED THE NOTICE AS WELL AS ORDER HAS BEEN PASSED BY THE LD. CIT(A) EX-PARTE QUA THE ASSESSEE AND IN SUPPORT OF ITA NO. 46/JP/2018 SHRI SHANKER LAL SHARMA VS. ITO 3 CHANGE OF ADDRESS, HE HAS FILED CERTAIN DOCUMENTS W HICH ARE PLACED ON RECORD. IN THE INTEREST OF JUSTICE AND FAIR PLAY, W E SET ASIDE THE MATTER TO THE FILE OF LD. CIT(A) WHO SHALL CONSIDER THESE DOCUMENTS IN SUPPORT OF THE CHANGE OF ADDRESS SO SUBMITTED BY THE ASSESS EE AS WELL AS ON MERITS ON LEVY OF PENALTY U/S 271(1)(B) OF THE ACT. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25/09/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/09/2018. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SHANKER LAL SHARMA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-7(2), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 46/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR