ASHOK KUMAR, GHAZIABAD V. ITO, WARD- 1(1), GHAZIABAD

ITA 5291/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4664 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Reasonable cause; Assessment record
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. T. S. KAPOOR , ACCOUNTANT MEMBER ITA NO. 5291/DEL/2018 : ASSTT. YEAR : 2009 - 1 0 ASHOK KUMAR, S/O SUKHBIR SINGH, VILL MEHRAU LI, POST KAVI NAGAR, GHAZIABAD, UTTAR PRADESH - 201002 VS INCOME TAX OFFICER, WARD - 1(1 ), GHAZIABAD - 201002 (APPELLANT) (RESPONDENT) PAN NO. A LXPK7744H ASSESSEE BY : SH. ASHOK KUMAR, ASSESSEE REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 28 . 05 .201 9 DATE OF PRONOUNCEMENT: 31 .05 .201 9 ORDER THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), GHAZIABAD DATED 31.05 .2018 S USTAINING THE PENALTY OF RS.10,000 / - WHICH THE ASSESSING OFFICER HAD IMPOSED U/S 271(1)(B ) OF THE ACT. 2 . THE ASSESSEE APPEARED HIMSELF AND STATED THAT HE IS LIVING IN A VILLAGE WHERE THE NOTICES ISSUED BY ASSESSING OFFICER WERE NOT RECEIVED AND THEREFORE, THE ASSESSEE COULD NOT APPEAR. T HE ASSESSEE FURTHER STATED THAT HE HAD VERIFIED THE ASSESSMENT RECORD ON 08.05.2018 AND FROM THE ASSESSMENT RECORDS HE FOUND THAT ENVELOPE S CONTAINING NOTICES U/S 148 OF THE ACT WERE UNSERVED AND WERE PLACED IN THE ASSESSMENT RECORD ITSELF AND THEREFORE, I T WAS PRAYED THAT FAILURE ON THE PART OF ASSESSEE HAD A SUFFICIENT CAUSE AS THE ASSESSEE WAS NOT AWARE OF THE NOTICES. 3 . THE LD. DEPARTMENTAL REPRESENTATIVE , ON THE OTHER HAND, RELIED ON THE ORDER OF AUTHORITIES BELOW. ITA NO . 5291 /DEL /201 8 ASHOK KUMAR 2 4 . I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THROUGH THE MATERIAL PLACED ON RECORD . I FIND THAT LD. CIT(A) HAS NOTED IN HIS ORDER THAT NOTICES WERE FOUND TO BE DULY SERVED AS PER INDIA POST TRACKER BUT LATER ON RETURNED AS UN CLAIMED AND THEREFORE, HE PRESUMED THAT NOTICES ISSUED BY AS SESSING OFFICER WERE REFUSED BY THE APPELLANT AND THEREFORE, HE HELD THAT THERE WAS NO REASONABLE CAUSE FOR NOT ATTENDING THE ASSESSMENT PROCEEDINGS BEFORE THE ASSESSING OFFICER. I FIND THAT ON THE ONE HAND, THE LD. CIT(A) IS MENTIONING THAT NOTICES WERE F OUND TO BE DULY SERVED AND IN THE NEXT LINE HE SAYS THAT THESE WERE RETURNED AS UN CLAIMED. THESE ARE CONTRARY FINDINGS OF LD. CIT(A) AND ARE BASED UPON ASSUMPTIONS ONLY. TH E ASSESSEE ON 08.05.2018, HAS CLAIMED TO HAVE INSPECTED THE ASSESSMENT FILE S AND HA D FOUND THE UNDELIVERED NOTICES LAYING THEREIN AND LD. DR WAS NOT ABLE TO DENY THIS. THEREFORE, I HOLD THAT THERE WAS SUFFICIENT CAUSE FOR NOT ATTENDING THE ASSESSMENT PROCEEDINGS AND THEREFORE, THE PENALTY SUSTAINED BY LD. CIT(A) IS DELETED. 5 . IN THE R ESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED . (ORDER PRONOUNCED IN THE COURT ON 31 ST DAY OF MAY , 2019 AT NEW DELHI) SD/ - ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED: 31 /0 5 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR