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Dr. Murari Mohan Koley Versus Income Tax Officer, Ward-55 (3) , Kolkata

2017 (3) TMI 533 - ITAT KOLKATA

Penalty u/s 271(1)(b) - non-compliance of notice u/s. 142(1) - Held that:- Penalty will not be imposed on the assessee if he proves that there was reasonable cause for the said failure. Now coming to the case on hand, it is not in doubt that the wife of assessee was suffering from cancer as evident from the order of Hon'ble ITAT in assessee’s own case for AYs 2004-05 to 2009-10 [2014 (12) TMI 217 - ITAT KOLKATA] - As there was sufficient reasonable cause which prevented the assessee to comp .....

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ee against the different orders of Commissioner of Income Tax (Appeals)-XXXVI, Kolkata of even dated i.e. on 26.02.2014. Penalty levied by ITO Ward-55(3), Kolkata u/s 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) vide his orders dated 29.06.2012 for assessment years 2004-05 to 2009-10 respectively. Shri S.M. Surana and Sunil Surana, Ld. Authorized Representatives appeared on behalf of assessee and Shri S.M. Das Ld. Departmental Representative represented on behalf o .....

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icer passed u/s 271(1)(b) of the Act. 4. Briefly, the facts are that assessee in the present case is an individual and assessment was completed u/s 144/147 of the Act on a total income of ₹16,45,790/- vide order dated 30.12.2011. During the course of assessment proceedings, AO initiated penalty proceedings u/s 271(1)(b) of the Act due to non compliance of notice issued u/s. 142(1) of the Act which was subsequently confirmed by AO vide his order dated 29.06.2012. 5. Aggrieved, assessee pref .....

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illness which prevented the appellant to attend such important matter relating to income tax, has been furnished. Further, it is seen that the appellant was assisted by authorized representative during assessment stage and appellate stage. The matter in case of exigency could have been deleted to an authorized representative. Further as is evident from the assessment record and order sheet the AO had issued notices for a period for about 1 year for both assessment as well as penalty proceeding h .....

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above, it is held that the assessee has not complied to the notices issued without any reasonable cause. Therefore, the penalty imposed u/s. 271(1)(b) is confirmed. Being aggrieved by this, assessee came in second appeal before us on the following grounds:- 1.For that the order of the Ld. CIT(A) is arbitrary, illegal and bad in law. 2. For that on the facts and circumstances of the case the penalty imposed on merits was not justified. 3. For that the Ld. CIT(A) erred in dismissing the appeal in .....

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o initiate penalty under sec. 271(1)(b) except issue of the penalty notice. 6. For that the Ld. CIT(A) erred in confirming the penalty when the assessee was prevented by sufficient cause from complying with the notice U/s 142(1) on 29.8.2011. 7.For that on the facts and circumstances of the case the order of the CIT(A) be modified and the assessee be given the relief prayed for. 8. For that the assessee craves leave to add, alter or amend any ground before or at the time of hearing. 6. Before us .....

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7. We have heard the rival contentions of both the parties and perused the materials available on record. The issue in the instant case relates to the penalty imposed by Assessing Officer due to non-compliance of notice u/s. 142(1) of the Act. The AO initiated and imposed penalty under the provision of Sec. 271(1)(b) of the Act and subsequently the action of AO was confirmed by Ld. CIT(A). Under the provision of Income Tax Act, penalties are leviable on account of several reasons and one of them .....

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in certain cases. 273B. Notwithstanding anything contained in the provisions of 71[clause (b) of subsection (1) of] 72[section 271, section 271A, 73[section 271AA,] section 271B73[, section 271BA], 74[section 271BB,] section 271C, 75[section 271CA,] section 271D, section 271E, 76[section 271F, 77[section 271FA,] 78[section 271FAB,]79[section 271FB,] 80[section 271G,]] 81[section 271GA,] 81a[section 271GB,] 82[section 271H,] 83[section 271-I,] clause (c) or clause (d) of sub-section (1) or sub-s .....

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the aforesaid provision shows that penalty will not be imposed on the assessee if he proves that there was reasonable cause for the said failure. Now coming to the case on hand, it is not in doubt that the wife of assessee was suffering from cancer as evident from the order of Hon'ble ITAT in assessee s own case in ITA No.1397, 1399, 1401 & 1403/Kol/2014 for AYs 2004-05 to 2009-10 vide order dated 05.11.2014. The relevant operative portion of the order is reproduced below:- … Firs .....

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