SHRI SUBHASH CHAND AJMERA,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, JAIPUR

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ITA 49/JPR/2019Status: DisposedITAT Jaipur19 March 2019AY 2007-082 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 merit in the assessee's claim of reasonable cause for non-appearance due to medical reasons and the non-receipt of notice. Therefore, the penalty was deemed unjustified.

What were the facts?

The assessee appealed against a penalty imposed under Section 271(1)(b) of the Income Tax Act for non-appearance before the Assessing Officer. The assessee claimed they did not receive the notice and had medical reasons for their absence.

What were the issues?

Whether the penalty imposed under Section 271(1)(b) for non-appearance is justified when the assessee had a reasonable cause and claimed non-receipt of notice.

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. 49/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. 49/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke Shri Subhash Chand Ajmera, I.T.O., Vs. 3659, MSB Ka Rasta, Johari Ward 2(1), Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPA 4912 G 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)-I, Jaipur dated 31/12/2018 for the A.Y. 2007-08 in the matter imposition of penalty U/s 271(1)(b) of the Income Tax Act, 1961 (in short the Act).

2.

It was submitted by the ld AR of the assessee that the assessee was not in receipt of notice issued by the Assessing Officer for appearance. It was explained that due to medical reasons, the assessee could not appear

ITA 49/JP/2019 2 Subhash Chand Ajmera Vs. ITO before the Assessing Officer. In support of the same, the assessee has filed affidavit as well as medical certificate. Considering the reasonable cause for non-appearance, 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 Subhash Chand Ajmera, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(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. 49/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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