Ranjeet Shivhare, Betul V. Deputy Commissioner of Income Tax(Central)-1, Bhopal

ITA 57/JAB/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2260 (ITAT-JABALPUR)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 273B; 142(1); 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ./ ITA NOS. 53 TO 59/JAB/2017 / ASSESSMENT YEAR : 2010-11 TO 2016-17 RANJEET SHIVHARE, C-29, CIVIL LINES, BETUL (MP) PAN : ARUPS 3197 F VS DEPUTY COMMISSIONER OF INCOME-TAX CENRAL-1, BHOPAL ./ ITA NOS. 62 TO 68/JAB/2017 / ASSESSMENT YEAR : 2010-11 TO 2016-17 SMT. SUNITA SHIVHARE C-29, CIVIL LINES, BETUL (MP) PAN : BDGPS 4272 Q VS DEPUTY COMMISSIONER OF INCOME-TAX CENRAL-1, BHOPAL / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI DHIRAJ GHAI, CA REVENUE BY : SHRI PD CHOUGULE, DR / DATE OF HEARING : 15/03/2018 / DATE OF PRONOUNCEMENT: 16/03/2018 / O R D E R PER BENCH :- THIS BUNCH OF FOURTEEN APPEALS BY TWO ASSESSEES (SEVEN APPEALS EACH) HAVE BEEN FILED AGAINST TWO SEPARATE ORDERS OF LEARNED CO MMISSIONER OF INCOME-TAX (APPEALS)-3, BHOPAL (MP) DATED 02.08.2017 IN THE CASE SMT. SUNITA SHIVHARE AND DATED 11.08.2017 IN THE CASE OF SHRI RANJE ET SHIVHARE, ARISING OUT OF ORDER U/S 271(1)(B) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE THE ACT) FRAMED BY THE DCIT (CENTR AL)-1, BHOPAL IMPOSING PENALTY OF RS.10,000/- EACH IN ASSESSMENT YEARS 2010-11 TO 2016- 17. SINCE ALL THESE APPEALS PERTAIN TO THE SAME GROUP AND THE ISSUE INVOLVED IS ALSO IDENTICAL, ALL THESE APPEALS ARE DECIDED BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NOS. 53 TO 59 & 62 TO 68/JAB/2017 ASSESSEE : RANJEET SHIVHARE & SUNITA SHIVHARE AY : 2010-11 TO 2016-17 2 2. THE FACTS OF THE CASE, AS CULLED FROM THE RECORDS, AR E THAT A SEARCH UNDER SECTION 132 WAS CARRIED OUT IN THE CASE OF THE ASSES SEE(S) ON 07.01.2016. ASSESSEE(S) WAS ASKED TO FILE THE RETURNS OF INCO ME U/S 153 A FOR ALL THE A.YS 2010-11 TO 2015-16 VIDE NOTICE DATED 27.10.2016. THEREAFTER, THE ASSESSING OFFICER ISSUED NOTICES U/S 142(1) WITH QUEST IONNAIRES FOR A.YS 2010-11 TO 2016-17 ON 22.05.2017 AND REQUIRED COMPLIANCE ON 29.05.2017 AND ALSO INFORMED THAT FAILING TO COMPLIANCE OF SAID NOTICE WOULD ATTRACT PENALTY OF RS. 10,000/- FOR EACH ASSESSMENT YEAR. HOWEVER, ON THE D ATE FIXED FOR HEARING ON 29.05.2017, NO COMPLIANCE WAS MADE. THEREFORE, SHOW CAUSE NOTICES FOR ALL THE A.YS 2010-11 TO 2016-17 WERE ISSUED BY THE ASSESSING OFFICER TO THE ASSESSEE(S), WHICH WERE ALSO NOT COMPL IED WITH. SUBSEQUENTLY, ASSESSING OFFICER IMPOSED PENALTY OF R S.10,000/- U/S. 271(1)(B) OF THE ACT FOR EACH ASSESSMENT YEAR. AGGRIEVED BY THE ORDER OF THE ASSESSING OFFICER IMPOSING PENALTY, ASSESSEE(S) WENT IN APPEAL BEFORE THE LD. CIT(A) BUT DID NOT SUCCEED. FURTHER AGGRIEVED, THE ASSESSEE(S) IS NOW IN APPEAL BEFORE US. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MAT ERIAL PLACED BEFORE US. WE FIND THAT ONE OF THE ASSESSEE SMT. SUNIT A SHIVHARE MET WITH AN ACCIDENT AND INCURRED INJURY IN THE LEFT ANGLE. SHE W AS OPERATED AT MANIPAL HOSPITAL AND ALSO CONFINED TO BED FOR A LONG TIME. VAR IOUS DOCUMENTS ARE PLACED IN THE PAPER-BOOK FROM PAGE NO.7-14 WHICH SUBSTANT IATE THE FACT OF THE INJURY AS WELL AS REGULAR MEDICAL TREATMENT, WHICH P REVENTED THE ASSESSEE TO APPEAR BEFORE THE ASSESSING AUTHORITY ON V ARIOUS DATES OF HEARING. IN THE CASE OF ANOTHER ASSESSEE SHRI RANJEET S HIVHARE ALSO APPEARANCE BEFORE THE ASSESSING AUTHORITY WAS PREVENTE D DUE TO ILLNESS BECAUSE OF WHICH THE ASSESSEE HAS TO UNDERGO REGULAR TR EATMENT. WE, THEREFORE, IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, OBSERVE THAT BOTH THE ASSESSEES ARE HAVING A REASONABLE CAUSE WHICH PREVENT ED THEM FROM ITA NOS. 53 TO 59 & 62 TO 68/JAB/2017 ASSESSEE : RANJEET SHIVHARE & SUNITA SHIVHARE AY : 2010-11 TO 2016-17 3 APPEARING ON VARIOUS DATES OF HEARING BEFORE THE ASSES SING AUTHORITY. HOWEVER, THIS FACT IS NOT DISPUTED THAT SUBSEQUENTLY THE ASSESSEE CO- OPERATED IN THE COMPLETION OF ASSESSMENT PROCEEDINGS. SECTION 273B OF THE ACT PROVIDES THAT PENALTY IMPOSED UNDER SECTION 271(1)(B) MAY BE DELETED IF THE ASSESSEE HAS A REASONABLE CAUSE WHICH PREVENTS HIM/HER FROM COMPLYING TO THE NOTICES ISSUED BY THE ASSESSING AU THORITY AND IN THE INSTANT APPEALS ALSO WE ARE SATISFIED WITH THE REASONS GIV EN BY THE ASSESSEE WHICH PREVENTED THEM TO APPEAR BEFORE THE ASSESSING AUTHORITY ON VARIOUS DATES OF HEARING. WE, THEREFORE, IN THE GIVEN FACTS AN D CIRCUMSTANCES OF THE CASE, ARE OF THE VIEW THAT BOTH THE ASSESSEES SHOULD NO T HAVE BEEN VISITED WITH PENALTY LEVIED UNDER SECTION 271(1)(B) OF THE ACT AN D WE, ACCORDINGLY, DELETE THE PENALTY LEVIED BY THE ASSESSING OFFICER I N ALL THESE ASSESSMENT YEARS AND ALLOW ALL THESE APPEALS OF THE ASSESSEE. 5. IN THE RESULT, ALL FOURTEEN APPEALS FILED BY THE ASSE SSEE(S) ARE ALLOWED ORDER PRONOUNCED IN THE COURT ON 16 TH MARCH, 2018 AT JABALPUR. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER JABALPUR; DATED 16/03/ 2018 *BIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, JABALPUR 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, JABALPUR