Income Tax Appellate Tribunal - Jaipur
Shri Subhash Chand Ajmera, Jaipur vs Income Tax Officer, Ward-2-1, Jaipur on 19 March, 2019
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IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES (SMC), JAIPUR
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BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER
vk;dj vihy la-@ITA No. 49/JP/2019
fu/kZkj.k o"kZ@Assessment Year : 2007-08
Shri Subhash Chand Ajmera, cuke I.T.O.,
3659, MSB Ka Rasta, Johari Vs. Ward 2(1),
Bazar, Jaipur. Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPA 4912 G
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shravan Kr. Gupta (Adv)
jktLo dh vksj ls@ Revenue by : Ms. Anuradha (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 18/03/2019
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 19/03/2019
vkns'k@ ORDER
PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-I, Jaipur dated 31/12/2018 for the A.Y. 2007-08 in the matter imposition of penalty U/s 271(1)(b) of the Income Tax Act, 1961 (in short the Act).
2. It was submitted by the ld AR of the assessee that the assessee was not in receipt of notice issued by the Assessing Officer for appearance. It was explained that due to medical reasons, the assessee could not appear 2 ITA 49/JP/2019 Subhash Chand Ajmera Vs. ITO before the Assessing Officer. In support of the same, the assessee has filed affidavit as well as medical certificate. Considering the reasonable cause for non-appearance, I do not find any merit in the penalty so imposed U/s 271(1)(b) of the Act amounting to Rs. 10,000/-, therefore, the Assessing Officer is directed to delete the same. I order accordingly.
3. In the result, appeal of the assessee is allowed.
Order pronounced in the open court on 19th March, 2019 Sd/-
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1. vihykFkhZ@The Appellants- Shri Subhash Chand Ajmera, Jaipur.
2. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(1), Jaipur.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr¼vihy½@The CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (ITA No. 49/JP/2019) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar