SAROJ KANTA SWAIN,JAJPUR vs. ITO, JAJPUR WARD, JAJPUR

Shri P.R.Mohanty P.R.Mohanty, ld AR assisted by Ms Pragyan Baliarsingh, intern, assisted by Ms Pragyan Baliarsingh, intern, the Law College, Cuttack the Law College, Cuttack appeared for the assessee. Shri S.C.Mohanty the assessee. Shri S.C.Mohanty, ld Sr DR assisted by intern Ms Swagatika Behera, the Law College, Cuttack assisted by intern Ms Swagatika Behera, the Law College, Cuttack assisted by intern Ms Swagatika Behera, the Law College, Cuttack represented on behalf of the revenue. represented on behalf of the revenue.

The appeal is time barred The appeal is time barred by 60 days. The assessee has filed by 60 days. The assessee has filed condonation petition supported by affidavit, stating the reason that due to condonation petition supported by affidavit, stating the reason that due to condonation petition supported by affidavit, stating the reason that due to ignorance of law on taxing statute, the assessee could not contact the tax ignorance of law on taxing statute, the assessee could not contact the tax ignorance of law on taxing statute, the assessee could not contact the tax P a g e 1 | 3 consultant to file the appeal before the Tribunal, which caused delay of 50 days in filing the appeal. This contention of the assessee has not been found to false. Therefore, I condone the delay of 50 days and admit the appeal for hering.

Ld AR of the assessee submitted that the quantum appeal is pending before the ld CIT(A), NFAC and, therefore, the penalty proceedings u./s.271AAC(1) of the Act is unwarranted. Therefore, he prayed that the matter may be restored to the file of the AO to decide the penalty after passing of the quantum order by the ld CIT(A).

In reply, ld Sr DR supported the orders of lower authorities but did not have any objection for restoring the matter to the file of the Assessing Officer.

I have considered the rival submissions. It is noticed that the quantum appeal in this case is pending before the ld CIT(A), NFAC. In the penalty proceedings, it is noticed that the assessee has not cooperated in the proceedings and, therefore, penalty order has been passed exparte. Ld AR claims that the assessee has no knowledge of the income tax provisions and has never filed tax return in his entire life and thus failed to participate in any proceedings before the lower authorities. In any case, without going into the merits of the case, the issues are restored to the file of the P a g e 2 | 3 Assessing officer for readjudication after the order passed by ld CIT(A), NFAC in the quantum proceedings.

In the result, appeal of the assessee stands partly allowed for statistical purposes.