DEBEN THAOSEN,HAFLONG vs. INCOME TAX OFFICER, WARD-1, SILCHAR

Appeal is allowed

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2014-15 Deben Thaosen V/S. Income Tax Officer Sengya Sombudhan Raji Ward-1, Silchar Room Sarkari Bagan, Halflong, No.21 Aayakar N.C. Hills, Assam Bhawan, Pwd Road, [Pan No.Aedpt 9417 R] Silchar-788001 .. अपीलाथ" /Appellant ""यथ"/Respondent None अपीलाथ" क" ओर से/By Appellant Shri M.C Omi Ningshen, Jcit Sr-Dr ""यथ" क" ओर से/By Respondent 09-12-2019 सुनवाई क" तार"ख/Date Of Hearing 13-12-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bemch:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-Shillong’S Order Dated 25.06.2018 Passed In Case No.Cit(A)/Shillolng/10040/2017-18 Involving Penalty Proceedings U/S 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At The Assessee’S Behest. Heard Learned Departmental Representative. 2. For The Reasons Stated In Assessee’S Condonation Petition / Affidavit Dated 15.04.2019 Coupled With His Medical History & On Account Of The Revenue’S No Objection, We Condone The Impugned Seventeen Days Delay In Filing Of The Taxpayer’S Appeal. The Same Is Now Taken Up For Adjudication On Merits.

u/s 271(1)(c) of the Act. Be that as it may, hon'ble apex court’s landmark judgment in CIT vs. Reliance Petroproducts Pvt. Ltd. (2010) 322 ITR 158 (SC) settled the law long back that each and every disallowance(s) / addition(s) made during the course of former proceedings does not necessarily attract section 271(1)(c) penalty