Income Tax Appellate Tribunal - Pune
Sanjay Vasantrao Wani, Nashik vs Income-Tax Officer, Ward - 1(4), Nashik on 22 August, 2019
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ "बी" पण
ु े में
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
आयकर अपीऱ सं. / ITA No.1607/PUN/2017
यििाारण वषा / Assessment Year : 2012-13
Sanjay Vasantrao Wani,
13, D.J. House,
Opp. Model Colony,
College Road,
Nashik - 422005 .... अऩीऱाथी/Appellant
PAN: AAHPW9506C
Vs.
The Income Tax Officer,
Ward - 1 (4), Nashik .... प्रत्यथी / Respondent
अऩीऱाथी की ओर से / Appellant by : Written submissions
प्रत्यथी की ओर से / Respondent by : Shri Sudhendu Das
सन
ु वाई की तारीख / घोषणा की तारीख /
Date of Hearing : 01.08.2019 Date of Pronouncement: 22.08.2019
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The appeal filed by assessee is against order of CIT(A)-1, Nashik, dated 05.04.2017 relating to assessment year 2012-13 against penalty levied under section 271(1)(b) of the Income-tax Act, 1961 (in short 'the Act').
2. The assessee has raised the following ground of appeal:-
1. On the basis of facts and the circumstances of the case and as per law, the Commissioner of Income Tax (Appeal)-I, Nashik, is not justified in confirming the levy of penalty of Rs.10,000/- u/s. 271(1)(b) of the Act. ITA No.1607/PUN/2017
2 Sanjay V. Wani
3. The issue raised in the present appeal is against levy of penalty under section 271(1)(b) of the Act at ₹ 10,000/-.
4. Briefly, in the facts of the case, case of assessee was taken up for scrutiny. The Assessing Officer issued notice under section 142(1) of the Act, dated 10.09.2014 along with questionnaire. The assessee vide letter dated 20.09.2014 requested for more time. The hearing of case was adjourned to 08.10.2014. The assessee did not put in appearance on 08.10.2014. Hence, notice under section 142(1) of the Act was issued on 09.10.2014. The assessee again did not file any submissions in response to the said notice and the Assessing Officer issued notice under section 271(1)(b) of the Act, dated 09.10.2014. In response to final opportunity, the assessee filed its submissions and pointed out that because of change in Authorized Representative, information could not be filed in time. The assessment was completed under section 143(3) of the Act vide order dated 18.03.2015. The Assessing Officer also initiated penalty proceedings under section 271(1)(b) of the Act. The Assessing Officer levied penalty under section 271(1)(b) of the Act for default of non-attendance on 08.10.2014. The levy of penalty was upheld by the CIT(A), against which the assessee is in appeal.
5. It may be pointed out that levy of penalty has been levied for non-
attendance on 08.10.2014 i.e. the date on which the matter was adjourned after issue of notice under section 142(1) of the Act for appearance on 25.09.2014. After perusing the written submissions filed by assessee and arguments of the learned Departmental Representative for the Revenue, we find no merit in the aforesaid levy of penalty under section 271(1)(b) of the Act as the said penalty is leviable for default in non-attendance to the notice under section 142(1) of ITA No.1607/PUN/2017 3 Sanjay V. Wani the Act. The assessee did not default in the same as he did move an application for adjournment and had sought more time. The case was adjourned to 08.10.2014, on which date no notice under section 142(1) of the Act was issued. Hence, we find no merit in the levy of penalty under section 271(1)(b) of the Act. Accordingly, we direct the Assessing Officer to delete the same. The ground of appeal raised by assessee is thus, allowed.
6. In the result, the appeal of assessee is allowed.
Order pronounced on this 22nd day of August, 2019.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक Dated : 22nd August, 2019.
GCVSR
आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :
1. अऩीऱाथी / The Appellant;
2. प्रत्यथी / The Respondent;
3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-1, Nashik;
4. The Pr.CIT-1, Nashik;
5. ववबागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे "फी" / DR 'B', ITAT, Pune;
6. गार्ड पाईऱ / Guard file.
ु ार/ BY ORDER, आदे शािस सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩण ु े / ITAT, Pune