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Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC
Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 48/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 48/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Mohan Singh Soni, I.T.O., Vs. 338, Shankar Nagar, Ward 5(1), Brahampuri, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMXPS 0083 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kr. Gupta (Adv) jktLo dh vksj ls@ Revenue by : Ms. Anuradha (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 18/03/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 19/03/2019 vkns'k@ ORDER PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-Iv, Jaipur dated 29/11/2018 for the A.Y. 2009-10 in the matter imposition of penalty U/s 271(1)(b) of the Income Tax Act, 1961 (in short the Act).
I have heard the rival contentions and found that the penalty of Rs. 10,000/- was imposed by the Assessing Officer for non-appearance on the date fixed for hearing. It was the contention of the ld AR of the assessee
ITA 48/JP/2019 2 Mohan Singh Soni Vs. ITO that no notice was served on the assessee for appearance and furthermore, there was medical reasons also for non-appearance before the Assessing Officer on the date fixed for hearing. In support of the same, the assessee has filed affidavit and medical certificate. Considering the reasonable cause for non-appearance before the Assessing Officer, I do not find any merit in the penalty so imposed U/s 271(1)(b) of the Act amounting to Rs. 10,000/-, therefore, the Assessing Officer is directed to delete the same. I order accordingly.
In the result, appeal of the assessee is allowed.
Order pronounced in the open court on 19th March, 2019
Sd/- ¼jes'k lh 'kekZ½ (RAMESH C SHARMA) ys[kk lnL;@ ys[kk lnL;@Accountant Member ys[kk lnL;@ ys[kk lnL;@ Tk;iqj@Jaipur fnukad@Dated:- 19th March, 2019 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellants- Shri Mohan Singh Soni, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 5(1), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 48/JP/2019) 6. vkns'kkuqlkj@ By order,
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