Smt. Durga Devi, Kolkata V. I.T.O Wd - 28(4),kolkata, Kolkata

ITA 498/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83129 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 11-03-2013
• Court: TRIBUNAL
• Department Lawyers: P K CHAKRABORTY
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI SHAMIM YAHYA, AM ] ITA NO.498/KOL/2013 ASSESSMENT YEAR : 2007-08 ( APPELLANT ) (RESPONDENT) SMT.DURGA DEVI -VS- I.T.O., WARD-28(4), KOLKATA KOLKATA (PAN:ADPPD 5772 N) FOR THE APPELLANT SHRI MANOJ KATARUKA, ADVOCATE FOR THE RESPONDENT SHRI P.K.CHAKRABORTY, JCIT, SR.DR DATE OF HEARING : 18.09.2014 DATE OF PRONOUNCEMENT : 18. 09.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST ORDER OF LD. C.I.T.(A)- XIV, KOLKATA DATED 11/01/2013 AND PERTAINS TO ASSESSMEN T YEAR 2007-08. 2. THE ISSUE RAISED IN THIS APPEAL IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE PENALTY OF RS.10,000/- U/S 272B(1) OF THE IT ACT IMPOSED BY THE A.O. 3. IN THIS CASE THE AO LEVIED PENALTY ON THE ASSESS EE FOR QUOTING WRONG PAN NO.. IT WAS NOTED THAT THE ASSESSEE HAD QUOTED PAN NO.AD PPD5772 H. HOWEVER, THE CORRECT PAN NO. WAS ADPPD5772N. AO NOTED THAT THE A SSESSEE HAS NOT GIVEN REPLY TO THE SHOW CAUSE NOTICE IN THIS REGARD. HENCE HE L EVIED PENALTY OF RS.10,000/-. 4. UPON ASSESSEES APPEAL THE LD. CIT(A) CONFIRMED THE ADDITION. AGAINST THE ABOVE ORDER ASSESSEE IS IN APPEAL BEFORE US. 5. WE HAVE HEARD BOTH THE COUNSEL AND CAREFULLY PER USED THE RECORDS. WE FIND THAT IT IS THE SUBMISSION OF THE LD. COUNSEL OF THE ASSE SSEE THAT THE ASSESSEE IS 80 YEAR OLD ITA NO.498/K/2013 SMT.DURGA DEVI A.YR.2007-08 2 AND SHE HAS BEEN FILING INCOME TAX RETURN REGULARLY . THE LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT THERE WAS AN INADVERTENT MISTAKE WHE REBY THE LAST DIGIT OF PAN NO.WAS MENTIONED AS H INSTEAD OF N. THE LD. COU NSEL OF THE ASSSESSEE PRAYED THAT IT WAS AN INADVERTENT ERROR AND THE SAME MAY KINDLY BE CONDONED. 4.1. UPON CAREFUL CONSIDERATION WE FIND THAT THE CA SE BEFORE US IS OF INADVERTENT WRONG QUOTATION OF PAN NO. WE NOTE THAT THE ASSESS EE IS MORE THAN 80 YEAR OLD AND IT WAS ONLY AN INADVERTENT ERROR BY WAY OF WHICH N WAS MENTIONED AS H. IN OUR CONSIDERED OPINION, THE ASSESEE DID NOT STAND TO MA KE ANY SUBSTANTIAL GAIN BY QUOTING WRONG PAN NO.. IN OUR CONSIDERED OPINION THERE WAS A REASONABLE CAUSE FOR AN INADVERTENT MISTAKE ON THE PART OF THE ASSESSEE. AC CORDINGLY WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND DELETE THE PENALTY OF RS .10,000/-. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE S TANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.09.2014. SD/- SD/- [ MAHAVIR SINGH ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 18.09.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SMT.DURGA DEVI, H/2, NEW ALIPORE, KOLKATA-700053. 2 I.T.O., WARD-28 (4), KOLKATA. 3 . CIT(A)-CENTRAL-XIV, KOLKATA. 4. CIT - KOLKATA. 5. CIT-DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NO.498/K/2013 SMT.DURGA DEVI A.YR.2007-08 3