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2019 (6) TMI 1094 - AT - Income TaxAdhoc disallowance of 10% of wages paid to boat staff - Case was selected for scrutiny - CIT(A) dismissed the appeal of the assessee for non prosecution without going into the merits - HELD THAT:- CIT(A) has passed the order ex-parte for non prosecution. Therefore, in the interest of justice, we remit the matter back to the file of the CIT(A) with a direction to decide the appeal on merits and the Ld.AR has been directed to comply with the notices issued by the CIT(A). Accordingly, appeal of the assessee is allowed for statistical purpose. Penalty u/s 271B - failure to get the accounts audited u/s 44AB - assessee’s gross receipts exceed ₹ 40,00,000/- as per the provisions of section 44AB - HELD THAT:- We have heard both the parties and perused the material placed on record. The assessee has assigned reasons for failure to get the accounts audited such as survey u/s 133A was conducted, part time accountant is incapable of summarizing the transactions and the partners ignorance. Survey u/s 133A was conducted in January 2008, whereas, the time limit for filing the appeal was 30.09.2008. It is the mandatory obligation of the assessee to get the accounts audited and submit the Audit report before the due date. The illiteracy or ignorance of the partners is not a sufficient reason. Therefore, we do not see any reason to interfere with the order of the CIT(A) and the same is upheld.
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