Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 46/JP/2018
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 46/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 cuke Shri Shanker Lal Sharma The ITO, Vs. 86/167C, Pratap Nagar, Sanganer, Ward-7(2), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AWPPS 0114 C vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia (C.A.) jktLo dh vksj ls@ Revenue by : Shri J.C. Kulhari (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 18/09/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 25/09/2018 vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Jaipur dated 31.10.2017 for the Assessment Year 2007-08 wherein the assessee has challenged the confirmation of the levy of penalty U/s 271(1)(b) of the Act.
During the course of hearing, the ld. AR has submitted that pursuant to the notice U/s 148 of the Act, the assessment was completed U/s 147 r/w section 144 on 26.12.2014. Thereafter, the AO
2 ITA No. 46/JP/2018 Shri Shanker Lal Sharma vs. ITO imposed penalty U/s 271(1)(b) on 29.06.2015 for non-compliance of notices issued by him. It was submitted that the assessee came to know in June, 2015 that proceedings was undergoing against him and he contacted the department and obtained certified copy of the assessment order and the penalty order on 30.06.2015. It was further submitted that by mistake, the old address of the assessee was again mentioned while drafting the Form No. 35 even before the ld. CIT(A) and no notice was received by the assessee and the ld. CIT(A) decided the appeal of ex-parte qua the assessee. It was further submitted that the assessee was earlier residing at 27C, Pratap Nagar, Sanganer, Jaipur, however, for quite some time, the appellant is residing at 86/167, Sector-8, Pratap Nagar, Sanganer, Jaipur and in support, the assessee has submitted a copy of the ration card, Bank statement and electricity bill. It was accordingly submitted that non- attendance to the appellate proceeding before the ld. CIT(A) was on account of reasonable cause as the assessee did not receive the notice for attending the hearing. It was accordingly submitted that the matter may kindly be set aside to the file of the ld. CIT(A) for deciding the same on merits.
The ld. DR is heard who has not raised any specific objection regarding setting aside the matter to the file of the ld. CIT(A).
We have heard the rival contentions and perused the material available on record. The assessee has contended that due to change of his address, he has not received the notice as well as order has been passed by the ld. CIT(A) ex-parte qua the assessee and in support of
3 ITA No. 46/JP/2018 Shri Shanker Lal Sharma vs. ITO change of address, he has filed certain documents which are placed on record. In the interest of justice and fair play, we set aside the matter to the file of ld. CIT(A) who shall consider these documents in support of the change of address so submitted by the assessee as well as on merits on levy of penalty u/s 271(1)(b) of the Act.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 25/09/2018.
Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vijay Pal Rao) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 25/09/2018. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Shanker Lal Sharma, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-7(2), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 46/JP/2018} vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत