9911796707
TMI Blog2018 (9) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... d, all these appeals were heard together and are being disposed off by this consolidated order. For the purpose of discussion, the case of Shri Prabhu Dayal Sharma in ITA No. 262/JP/2018 was taken as lead case with the consent of both the parties. In this case, the assessee has challenged the confirmation of levy of penalty of Rs. 20,000/- u/s 271(1)(b) of the Act. 3. Briefly, the facts of the case are that the assessee is an agriculturist and sold agricultural land at village Nindar, Tehsil Amer. The AO issued notice under section 148 on 31st May, 2013 on the basis of information received from Sub Registrar about the sale of agricultural land. The notice issued under section 148 was served through affixture. Thereafter, notice under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is not acceptable because there is no relation between the penalty imposed u/s 271(1)(b) with the quantum order and the argument of the A/R of appellant is also not correct that the appellant is illiterate because the appellant made signature on appeal memo which prove that appellant is literate. Further the appellant is not co-operating with department as mention above that he refused to take this notice u/s 142(1) of the I.T. Act. Therefore I am the view that Assessing officer rightly imposed the penalty u/s 271(1)(b) of the I.T. Act of Rs. 20,000/-. Hence I confirm the penalty imposed u/s 271(1)(b) of the I.T. Act of Rs. 20,000/-. This ground is not allowed." 5. During the course of hearing, the ld. A/R submitted that pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has further relied on the decision of this Bench in case of Chouth Mal Sharma in ITA No. 311/JP/2018 dated 05/07/2018 wherein penalty levied in similar circumstances was deleted. Hence, the ld. A/R has pleaded that the penalty levied by the AO under section 271(1)(b) may be deleted/cancelled. 6. On the other hand, the ld. D/R has submitted that despite repeated notices, the assessee did not respond and appear in the assessment proceedings. Even in the penalty proceedings, nobody has appeared on behalf of the assessee and there is a report of the Inspector that the assesssee refused to receive the notice. She has further pointed out that the AO has levied the penalty for non compliance of statutory notice under section 142(1) as well as oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and the AO has stated in the order that the notice was refused to be received. Even the Inspector also reported that assessee has refused to take notice though none of the reports of the Postal Authorities or the Inspector has stated that the assessee was available at the place and assessee refused to receive the notice. Therefore, the assessee has explained the fact that he has shifted his place of residence and, therefore, he could not receive the notice issued by the AO. The assessee has given the current address at 88, Ram Nagar - B, Jhotwara, Jaipur. We find that the current address of the assessee is mentioned in the order of the Tribunal in quantum appeal No. 530/JP/2017. As regards the penalty levied by the AO of Rs. 10,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee. Hence when the notice issued under section 142(1) was not served upon the assessee, and the AO has not conducted further enquiry regarding the current address of the assessee then in the facts and circumstances of the case that the assessee had already furnished the current address in the quantum proceedings, we find that the reasons explained by the assessee are bonafide and reasonable. Accordingly, in the facts and circumstances of the case, we delete the penalty imposed under section 271(1)(b) of the Act for non compliance of section 142(1)." 8. Following the above decision, the penalty levied in the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
