Shri Tulsibhai J.Patel, Surat V. The Income tax Officer,Ward-9(4), Surat

ITA 559/AHD/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67536 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 01-08-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Keywords: Reasonable cause
• Section: 142(1); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTA NT MEMBER SRI TUSHARBHAI J. PATEL 27, SHANTI NAGAR SOCIETY, SUMUL DAIRY ROAD, SURAT- 395004 PAN: ADLPP9333R (APPELLANT) VS THE INCOME TAX OFFICER WARD-9(4), SURAT (RESPONDENT) REVENUE BY: SRI K.C. MATHEWS, SR.D.R. ASSESSEE BY: NONE DATE OF HEARING : 01-08-2013 DATE OF PRONOUNCEMENT : 08-08-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS IS THE ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-IV SURAT DATED 03-12-2012. ITA NO. 559/AHD/2013 ASSESSMENT YEAR 2007-08 I.T.A NO. 559/AHD/2013 A.Y. 2007-08 PAGE NO TUSHARBHAI J. PATEL VS. ITO 2 2. THIS APPEAL IS FILED AGAINST CONFIRMATION OF PE NALTY OF RS. 20,000/- U/S 271(1)(B) OF THE ACT BY LD. CIT(A). 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE FACT THAT NOTICE FOR TODAYS HEARING WAS SERVED UPON HIM. SO, WE PR OCEEDED TO DECIDE THE APPEAL AFTER HEARING LD. DR. 4. AFTER HEARING LD. DR AND PERUSING THE RECORD, WE FIND THAT PENALTY U/S 271(1)(B) OF THE ACT OF RS. 30,000/- WAS IMPOSED FO R NON-COMPLIANCE OF NOTICES U/S 148 AND NOTICES U/S 142(1) OF THE ACT. IN APPEAL IN RESPECT OF NON-COMPLIANCE OF NOTICES U/S 148 THE PENALTY IMPOS ED BY AO WAS DELETED BY LD. CIT(A). HOWEVER IN RESPECT OF NON-COMPLIANC E OF NOTICES U/S 142(1) THE PENALTY WAS CONFIRMED DESPITE THE FACT THAT ASS ESSEE TOOK THE PLEA THAT HE COULD NOT COMPLY WITH THESE NOTICES AS DURING THE P ERIOD HE WAS OUT OF INDIA. IN SUPPORT OF THIS CONTENTION, THE COPY OF PASSPORT WAS ALSO FILED BEFORE LD. CIT(A). 5. IN VIEW OF THE FACT THAT ASSESSEE WAS NOT PRESE NT IN INDIA DURING THE RELEVANT PERIOD IN SUPPORT OF WHICH COPY OF PASS-PO RT WAS ALSO FILED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A), WE AR E OF THE VIEW THAT THERE WAS REASONABLE CAUSE FOR ASSESSEE BEING NOT ABLE TO COMPLY WITH THE NOTICES U/S 142(1) OF THE ACT, THEREFORE THE PENALTY OF RS. 20,000/- IMPOSED BY AO AND SUSTAINED BY LD. CIT(A) IS HEREBY DELETED. I.T.A NO. 559/AHD/2013 A.Y. 2007-08 PAGE NO TUSHARBHAI J. PATEL VS. ITO 3 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 08/08/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,