MOHANDAS KORANI,AJMER vs. ITO, AJMER

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 856/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Mohan Das Korani, Income Tax Officer, Vs. Plot No. 826, B.K. Kaul Nagar, Ward 1(2), Hanuman Vihar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACJPK 6062 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: None (WRITTEN SUBMISSIONS) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 15/03/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 07/04/2017 vkns'k@ ORDER

PER: BHAGCHAND, A.M. This is an appeal filed by the assessee against the order dated 11/07/2016 passed by the ld CIT(A), Ajmer for the A.Y. 2011-12, wherein the assessee has raised only one ground of appeal, which is as under: “1. That the ld. CIT(A) erred in law as well as on facts of the case in confirming the penalty of Rs. 10,000/- U/s 271(1)(b) imposed by the Income Tax Officer. The penalty so imposed and confirmed by the CIT(A) is confirming to the provisions of law and facts hence kindly be deleted.”

ITA 856/JP/2016_ 2 Mohan Das Korani Vs ITO

271(1)(b) of the Act in respect of non compliance of notices issued U/s

142(1) of the Act from time to time during the course of assessment

proceedings, which has been confirmed by the ld. CIT(A) by holding as

under:-

“4.3 I have gone through the penalty order, statement of fats, grounds of appeal and written submissions carefully. It is seen that the assessee has argued that the non compliance of the notices issued U/s 142(1) was due to illness of the assessee. I am of the considered view that due to illness, there may be delayed compliance of the statutory notices but the case of the appellant is not of delayed compliance. It is a case of absolute non compliance in spite of number of opportunities having being provided by the A.O.. Illness of the appellant cannot be accepted as reasonable cause for the absolute non compliance of the notices issued U/s 142(1). No other reason for the non compliance of the notices issued U/s 142(1) has been given by the appellant. In view of these facts, I am of the view that the A.O. has rightly levied the penalty of Rs. 10,000/- U/s 271(1)(b) for the number of non compliances made by the appellant. Accordingly, the penalty levied by the A.O. is hereby confirmed.”

behalf of the assessee. The assessee has filed written submissions and

reiterated the arguments as made before the ld. CIT(A).

ITA 856/JP/2016_ 3 Mohan Das Korani Vs ITO

decided.

penalty on the ground of non compliance of notices U/s 142(1) of the Act

and the ld. CIT(A) has confirmed the penalty by holding that illness of the

appellant cannot be accepted as reasonable cause for the absolute non

compliance of the notices U/s 142(1) of the Act. The Assessing Officer has

given number of opportunities to the assessee to comply the notices issued.

Therefore, I find no any contrary material whatever reported by the ld.

CIT(A) in his order, therefore in absence of any material against the finding

of the ld. CIT(A), I have no alternate but to concur with the finding of the

ld. CIT(A), accordingly, the ground of assessee’s appeal is dismissed.

Order pronounced in the open court on 07/04/2017.

Sd/- ¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 07th April, 2017

*Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Mohan Das Korani, Ajmer. 1. izR;FkhZ@ The Respondent- The ITO, Ward 1(2), Ajmer. 2.

ITA 856/JP/2016_ 4 Mohan Das Korani Vs ITO 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. 856/JP/2016) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत