SHRI MOHAN SINGH SONI,JAIPUR vs. INCOME TAX OFFICER, WARD-5-1, JAIPUR

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ITA 48/JPR/2019Status: DisposedITAT Jaipur19 March 2019AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee had reasonable cause for non-appearance, supported by an affidavit and medical certificate. Therefore, the penalty imposed under Section 271(1)(b) was not justified.

What were the facts?

The Assessing Officer imposed a penalty of Rs. 10,000/- on the assessee for non-appearance on the date fixed for hearing. The assessee contended that no notice was served and there were medical reasons for the absence.

What were the issues?

Whether the penalty for non-appearance is justified when the assessee provides reasonable cause and supporting evidence for their absence.

Which sections of the Income-tax Act were involved?

Section 271(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA No. 48/JP/2019

For Appellant: Shri Shravan Kr. Gupta (Adv) jktLo dh vksj ls@
Hearing: 18/03/2019Pronounced: 19/03/2019

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).

2.

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.

3.

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,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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