Income Tax Appellate Tribunal - Chandigarh
M/S Palace Jewellers Pvt. Ltd., ... vs Addl. Director Of Income Tax (I&Ci;), ... on 28 November, 2018
ITA 1647/CHD/2017
Page 1 of 2
आयकर अपील
य अ धकरण,च डीगढ़ यायपीठ "बी" च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH "B" CHANDIGARH
ी संजय गग , या यक सद य एवं ीमती अ नपण
ू ा ग'ु ता, लेखा सद य
BEFORE: SH. SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No.1647/CHD/2017
नधा रण वष / Assessment Year : 2013-14
M/s Palace Jewellers P.Ltd. बनाम The Addl. Director of Income
College Road, Ludhiana. Tax (I&CI),
Chandigarh.
थायी लेखा सं./PAN NO: AADCG9237H
अपीलाथ /Appellant यथ /Respondent
नधा रती क! ओर से/Assessee by : Shri Tej Mohan Singh
राज व क! ओर से/ Revenue by : Shri Jagdeep Goyakl
सन
ु वाई क! तार&ख/Date of Hearing : 27.08.2018
उदघोषणा क! तार&ख/Date of Pronouncement : 28.11.2018
आदे श/Order
Per Sanjay Garg, Judicial Member :
The present appeal has been preferred by the assessee against the order dated 27.09.2018 of the Commissioner of Income Tax (Appeals), [hereinafter referred to as CIT(A)]-2, Amritsar Camp at Chandigarh agitating the levy of penalty u/s 272A(2)(c) of the Income Tax Act.
2. The sole reason for the levy of the above penalty is that the assessee failed to supply the requisite information in the electronic form/CD as required by the Assessing Officer. However, the case of the assessee has been that it supplied the requisite information not only in the hard copy but also in the soft copy as was demanded by the Assessing Officer. Though there is no denial of the receipt of the requisite information by the Department in writing/hard copy, however, the observation of the Assessing Officer is that the assessee ITA 1647/CHD/2017 Page 2 of 2 failed to supply the requisite information in soft copy/C.D. On the other hand, the assessee, right from the beginning has pleaded that it has supplied information both in hard copy and soft copy but could not furnish the evidence of supplying the soft copy to the concerned authorities.
3. We have considered the rival contentions. Admittedly the assessee has supplied the requisite information in writing/on hard copy. Though the plea of the assessee is that it has also supplied the information in soft copy/C.D. but the assessee could not furnish the evidence in this respect, however, the fact that is proved on the file that the requisite information, though in the hard copy was supplied to the concerned authorities within the stipulated period. It is not a case where the assessee has intentionally avoided the compliance of the directions of the Assessing Officer. In view of this, we do not find it a fit case for levy of penalty u/s 272(A)(2)(c) of the Income Tax Act. The penalty levied by the lower authorities is, therefore, ordered to be deleted.
4. The appeal of the assessee is hereby allowed.
Order pronounced in the Open Court on 28.11. 2018.
Sd/- Sd/-
(अ नपणू ा ग'ु ता) ( ी संजय गग )
(ANNAPURNA GUPTA) (SANJAY GARG )
लेखा सद य/ Accountant Member या यक सद य/ Judicial Member
आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आयु/त/ CIT
4. आयकर आयु/त (अपील)/ The CIT(A)
5. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar