TARUNA VATSSA,AGRA vs. INCOME TAX OFFICER, AGRA
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Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
P a g e | 1 ITA No.312/Agr/024 Taruna Vatssa
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AGRA
BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. 312/Agr./2024 (Assessment Year 2013-14)
Taruna Vatssa Vs. ITO, 456, Paschimpuri Ward 1(1)(1) Dehtora, Agra Aaykar Bhawan Sikandra S.O (Agra) Sanjay Place, Agra Uttar Pradesh-282007 282002-Uttar Pradesh /��������./PAN/GIR No: ABPPV0135B Appellant .. Respondent
Appellant by : Sh. S. C. Jain, CA Respondent by : Sh. Shalendra Shrivastava, Sr. DR
Date of Hearing 12.02.2025 Date of Pronouncement 12.02.2025
ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee’s appeal for assessment year 2013-14 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”] Delhi’s DIN and Order No. ITBA/NFAC/S/250/2024-25/1067165051(1) dated 31.07.2024, involving proceedings u/s 271(1)(b) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].
Heard both parties at length. Case file perused.
P a g e | 2 ITA No.312/Agr/024 Taruna Vatssa
Coming to the assessee’s sole substantive ground seeking to reverse both the lower authorities’ action levying Section 271(1)(b) “non- cooperation” penalty of Rs.10,000/-, learned counsel submits that there was a change in assessee’s address which has gone un-rebutted from the Revenue’s side. We conclude in this backdrop that the assessee has indeed made out a “reasonable” cause explaining his non-cooperation during scrutiny. The impugned section 271(1)(c) penalty is deleted accordingly.
This assessee’s appeal is allowed.
Order pronounced in the open court on 12.02.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Satbeer Singh Godara ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 12.02.2025 PS: Rohit/Subodh, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
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