M/s. Janardan J.Raval, Mehsana v. The ACIT.,Mehsana Circle,, Mehsana

ITA 2204/AHD/2009 | 2005-2006
Pronouncement Date: 30-09-2011 | Result: Allowed

Appeal Details

RSA Number 220420514 RSA 2009
Assessee PAN AABFJ3034K
Bench Ahmedabad
Appeal Number ITA 2204/AHD/2009
Duration Of Justice 2 year(s) 2 month(s) 17 day(s)
Appellant M/s. Janardan J.Raval, Mehsana
Respondent The ACIT.,Mehsana Circle,, Mehsana
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 30-09-2011
Date Of Final Hearing 15-09-2011
Next Hearing Date 15-09-2011
Assessment Year 2005-2006
Appeal Filed On 13-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH . .. . . .. . !'# !'# !'# !'# $ $ $ $ %% % & %% % & %% % & %% % & ' ' ' ' ( # ( # ( # ( # BEFORE S/SHRI G.D. AGARWAL VICE-PRESIDENT AND MUKUL KR. SHRAWAT JUDICIAL MEMBER) ITA NO.2204/AHD/2009 [ASSTT. YEAR : 2005-2006] M/S.JANDARDHAN J. RAVAL NR. VIJAY GUEST HOUSE HIGHWAY MEHSANA PAN : AABFJ 3034 K /VS. ACIT MEHSANA CIRCLE MEHSANA. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( ( -*+ -*+ -*+ -*+ / RESPONDENT) .& / 0 (/ ASSESSEE BY : SHRI S.N. DIVETIA ' / 0 (/ REVENUE BY : SHRI R.K. VOHRA DATE OF HEARING : 15 TH AUGUST 2011 DATE OF PRONOUNCEMENT : 30 TH SEPTEMBER 2011 (2 / O R D E R PER G.D. AGARWAL VICE-PRESIDENT : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEAL S) GANDHINAGAR DATED 06.5.2009 ARISING OUT OF THE ORDER OF THE ASSESSING OFFICER UNDER SECTION 144OF THE INCOME TAX ACT 1961. 2. THE ONLY GROUND IN THIS APPEAL BY THE ASSESSEE I S AGAINST LEVY OF PENALTY OF RS.1 00 000/- UNDER SECTION 271B. 3. AT THE TIME OF HEARING BEFORE US IT IS STATED B Y THE LEARNED COUNSEL THAT ALONG WITH THE RETURN THE ASSESSEE FURNISHED AUDIT ED REPORT. HOWEVER THE SAID COPY OF THE AUDIT REPORT WAS UNSIGNED. THIS WAS A N INADVERTENT MISTAKE ON THE PART OF THE CLERICAL STAFF OF THE ASSESSEES COUNSE L WHO PREPARED THE ASSESSEES RETURN. THAT SUCH MISTAKE WAS NEITHER NOTICED BY T HE ASSESSEE NOR THE AO DURING THE ASSESSMENT PROCEEDINGS. THAT WHEN BY WA Y OF PENALTY NOTICE THE AO INFORMED THAT THE AUDIT REPORT IS UNSIGNED THE ASSESSEE DULY FURNISHED THE ITA NO.2204/AHD/2009 -2- SIGNED COPY OF THE AUDIT REPORT. THAT EACH AND EVE RY FIGURE IN THE UNSIGNED COPY OF THE AUDIT REPORT FURNISHED BY THE ASSESSEE WAS THE SAME AS IN THE SIGNED AUDITED REPORT. THEREFORE THE ASSESSMENT COMPLETE D ON THE BASIS OF THE UNSIGNED AUDIT REPORT WAS NOT REOPENED BY THE REVEN UE. HE THEREFORE SUBMITTED THAT NON-FURNISHING OF THE SIGNED COPY OF THE AUDIT REPORT WAS ONLY AN INADVERTENT MISTAKE. THEREFORE PENALTY UNDER S ECTION 271B SHOULD NOT BE LEVIED. THE LEARNED DR RELIED UPON ORDERS OF THE AUTHORITIES BELOW. HE HAS STATED THAT UNSIGNED AUDIT REPORT IS NOT A REPORT A T ALL AND THEREFORE IT HAS TO BE HELD THAT THE ASSESSEE FURNISHED THE RETURN OF INCO ME WITHOUT ANY AUDITED REPORT. THEREFORE THE ASSESSEE HAS VIOLATED THE P ROVISIONS OF SECTION 44AB FOR WHICH THE PENALTY UNDER SECTION 271B WAS RIGHTLY LE VIED BY THE AO AND SUSTAINED BY THE CIT(A) . THE ORDER OF THE CIT(A) SHOULD BE SUSTAINED. 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. AFTER CONSI DERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND ARGUMENTS OF BOTH THE SIDES WE AGREE WITH THE SUBMISSIONS OF THE LEARNED COUNSEL THAT IT WAS AN I NADVERTENT MISTAKE BY WHICH THE UNSIGNED COPY OF THE AUDIT REPORT WAS FURNISHED ALONG WITH RETURN OF INCOME. IT IS NOT THE CASE OF THE REVENUE THAT IN SUCH AUDIT REPORT FIGURES WERE DIFFERENT THAN WHAT WAS IN THE SIGNED COPY OF THE A UDIT REPORT. THE SIGNED COPY OF THE AUDIT REPORT IS DULY FURNISHED BY THE ASSESS EE WHEN THIS MISTAKE WAS POINTED OUT BY THE AO. IN VIEW OF THE ABOVE WE H OLD THAT THE ASSESSEE WAS PREVENTED FROM REASONABLE CAUSE IN FURNISHING THE S IGNED COPY OF THE AUDIT REPORT ALONG WITH RETURN OF INCOME. ACCORDINGLY W E QUASH THE PENALTY LEVIED UNDER SECTION 271B. 5. IN THE RESULT ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT THE DATE MENTIONED O N THE FIRST PAGE OF THIS ORDER. ( %% % & %% % & %% % & %% % & /MUKUL KR. SHRAWAT ) ' ' ' ' /JUDICIAL MEMBER ( . .. . . .. . G.D. AGARWAL) !'# !'# !'# !'# /VICE-PRESIDENT