SHRI MOHAN SINGH SONI, JAIPUR V. INCOME TAX OFFICER, WARD-5-1, JAIPUR

ITA 48/JPR/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1416 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA JCIT DHK
• Assessee Lawyers: SHRAVAN KR GUPTA
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 48/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 SHRI MOHAN SINGH SONI, 338, SHANKAR NAGAR, BRAHAMPURI, JAIPUR. CUKE VS. I.T.O., WARD 5(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AMXPS 0083 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHRAVAN KR. GUPTA (ADV) JKTLO DH VKSJ LS@ REVENUE BY : MS. ANURADHA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18/03/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 19/03/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A)-IV, JAIPUR DATED 29/11/2018 FOR THE A.Y. 2 009-10 IN THE MATTER IMPOSITION OF PENALTY U/S 271(1)(B) OF THE INCOME TA X ACT, 1961 (IN SHORT THE ACT). 2. I HAVE HEARD THE RIVAL CONTENTIONS AND FOUND THA T THE PENALTY OF RS. 10,000/- WAS IMPOSED BY THE ASSESSING OFFICER FOR NO N-APPEARANCE ON THE DATE FIXED FOR HEARING. IT WAS THE CONTENTION OF THE LD AR OF THE ASSESSEE ITA 48/JP/2019 MOHAN SINGH SONI VS. ITO 2 THAT NO NOTICE WAS SERVED ON THE ASSESSEE FOR APPEAR ANCE AND FURTHERMORE, THERE WAS MEDICAL REASONS ALSO FOR NON- APPEARANCE BEFORE THE ASSESSING OFFICER ON THE DATE FIXED FOR HEARING . IN SUPPORT OF THE SAME, THE ASSESSEE HAS FILED AFFIDAVIT AND MEDICAL CERTIFICATE. CONSIDERING THE REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE ASSESSING OFFICER, I DO NOT FIND ANY MERIT IN THE PENALTY SO IMPOSED U/S 271(1)(B) OF THE ACT AMOUNTING TO RS. 10,000/-, THEREFORE, THE ASSESSING OFFICER IS DIRECTED TO DELETE THE SAME. I ORDER ACCORDINGLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19 TH MARCH, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANTS- SHRI MOHAN SINGH SONI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 5(1), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 48/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR