Durga Sankar Sahu, Koraput V. ITO, Ward-1, Jeypore, Jeypore

ITA 536/CTK/2013

• Counselvise Citation: 53622114 RSA 2013
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K MISHRA SHRI S C MOHANTY

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL , AM & SHRI D.T.GARASIA , JM ./ ITA NO. 53 6 / C TK /20 1 3 ( / ASSESSMENT YEAR : 20 0 5 - 06 ) SHRI DURGA SANKAR SAHU, MANAGING PARTNER OF M/S MAA KHANAKA DURGA CONSTRUCTION, BYE PASS ROAD, BACK SIDE OF WOMENS COLLEGE, JEYPORE, DISTRICT KORAPUT, ODISHA VS. ITO, WARD - 1, JEYPORE, AT/PO: JEYPORE, KORA PUT, ODISHA ./ ./ PAN/GIR NO. : A PZPS 8592 R ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.K.MISHRA /REVENUE BY : SHRI S.C.MOHANTY / DATE OF HE ARING : 30 TH APRIL , 201 4 / DATE OF PRONOUNCEMENT : 02/05 /2014 / O R D E R PER BENCH : TH IS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 3 - 7 - 2013, BY WHICH THE CIT(A) HAS CONFIRME D THE PENALTY IMPOSED BY THE AO AMOUNTING TO RS. 10,000/ - UNDER SECTION 272A (1)(C). 2 . WE HEARD RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME . WE NOTED THAT THIS IS NOT A FIT CASE FOR IMPOSITION OF PENALTY AS THE EXPLANATION GIVEN BY THE ASSESSEE IS PLAUSIBLE EXPLANATION FOR NON - COMPLIANCE OF THE NOTICE. IN OUR OPINION, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE. IN THE EXPLANATION THE ASSESSEE HAS CLEARLY STATED 2 ITA NO. 53 6 /CTK /201 3 THAT WHEN THE NOTICE WAS ISSUED TO THE FIRM OF THE PARTNERS OF THE ASSESSEE FIRM REMA INED OUTSIDE THE LOCAL AREA AS THEY WERE THREATENED BY THE NAXALS/MAOISTS REGARDING CONSTRUCTION OF THE PARTICULAR FOR WHICH REASON NEITHER THE LEARNED AR NOR THE PARTNERS COULD BE ABLE TO COMPLY WITH THE NOTICE. THIS IS AN OPEN FACT THAT IN THE AREA WHERE THE NAXALS AND MAOISTS ARE AFFECTIVE EVEN THE GOVERNMENT SERVANTS ARE ATTACKED BY THEM, WERE TO TALK OF A COMMON MAN. WE, THEREFORE, SET ASIDE THE ORDER OF THE C IT(A) AND DELETE THE PENALTY. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02/05 / 201 4 . 02/05 /2014 SD/ - SD/ - ( . . ) ( D.T.GARASIA ) ( . . ) ( P.K.BANSAL ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 02/05 /2014 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) , BERHAMPUR 4. / CIT , BHUBANESWAR 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//