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Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC
Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 26/JP/2018
ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-2, Jaipur dated 26/10/2017 for the A.Y. 2008-09 in the matter of imposition of penalty U/s 271(1)(b) of the Income Tax Act, 1961 (in short, the Act) amounting to Rs. 10,000/-.
I have considered the rival contentions and found that the assessee was a patient of back pain and advised complete bed rest for 2 ITA 26/JP/2018 Sonu Haldar Vs ITO three months, therefore, the assessee could not appear before the A.O. documentary proof in support of the same was placed on record. Considering the same, I do not find any merit in the penalty so imposed U/s 271(1)(b) of the Act for not appearing before the A.O. during the relevant time.
In the result, appeal of the assessee is allowed.
Order pronounced in the open court on 08th August, 2019
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सहायक पंजीकार@Aेेज. त्महपेजतंत