SHRI SUBHASH CHAND AJMERA, JAIPUR V. INCOME TAX OFFICER, WARD-2-1, JAIPUR

ITA 49/JPR/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1417 (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: 2007-2008
• 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. 49/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2007-08 SHRI SUBHASH CHAND AJMERA, 3659, MSB KA RASTA, JOHARI BAZAR, JAIPUR. CUKE VS. I.T.O., WARD 2(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AATPA 4912 G 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)-I, JAIPUR DATED 31/12/2018 FOR THE A.Y. 20 07-08 IN THE MATTER IMPOSITION OF PENALTY U/S 271(1)(B) OF THE INCOME TA X ACT, 1961 (IN SHORT THE ACT). 2. IT WAS SUBMITTED BY THE LD AR OF THE ASSESSEE THA T THE ASSESSEE WAS NOT IN RECEIPT OF NOTICE ISSUED BY THE ASSESSING OF FICER FOR APPEARANCE. IT WAS EXPLAINED THAT DUE TO MEDICAL REASONS, THE ASSES SEE COULD NOT APPEAR ITA 49/JP/2019 SUBHASH CHAND AJMERA VS. ITO 2 BEFORE THE ASSESSING OFFICER. IN SUPPORT OF THE SAM E, THE ASSESSEE HAS FILED AFFIDAVIT AS WELL AS MEDICAL CERTIFICATE. CONSIDERING THE REASONABLE CAUSE FOR NON-APPEARANCE, I DO NOT FIND ANY MERIT I N THE PENALTY SO IMPOSED U/S 271(1)(B) OF THE ACT AMOUNTING TO RS. 1 0,000/-, THEREFORE, THE ASSESSING OFFICER IS DIRECTED TO DELETE THE SAM E. 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 SUBHASH CHAND AJMERA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 2(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. 49/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR