Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey
Per J. Sudhakar Reddy, Accountant Member :-
This appeal by the assessee is directed against the order of the ld.
Commissioner of Income Tax (Appeals)-21, Kolkata (hereinafter the ‘ld.
CIT(A)’), dt. 9.12.2015 for the assessment year 2007-08 wherein the Ld. CIT(A) confirmed the penalty levied by the AO u/s 271(1)(b) of the Income Tax Act, 1961 (the ‘Act’).
After considering the papers on record, we find that the assessee has pleaded physical and mental ill health and that he has given Vakalat to an Advocate Shri Gautam Saha and consequently could not attend the hearing before the Ld. AO on 24.11.2009.
Assessment Year: 2007-08 Mukesh Kr. Gupta 3. We are of the considered opinion that the assessee was prevented by sufficient cause for appearing before the Assessing Officer on the date of hearing i.e. 24.11.2009. The Explanation given by the assessee is a bona fide explanation. Hence, we delete the penalty and allow the appeal of the assessee.
In the result, the appeal of the assessee is allowed.
Kolkata, the 13th day of October, 2017.