Paras Chand Jain Kekri v. Ito Ajmer

Vk Dj Vihyh Vf Kdj K T Iqj U K Ihb T Iqj In The Income Tax Appellate Tribunal Jaipur Benches Smc Jaipur Jh Hkkxpan Ys Kk Lnl Ds Le K Before Shri Bhagchand Accountant Member Vk Dj Vihy La Ita No 782 Jp 2016 Fu Kzkj K Ok Z Assessment Year 2013 14 Paras Chand Jain Kla Ji Ka Chowk Sawar Kekri Cuke Vs Income Tax Officer Ward 2 3 Ajmer Lfkk H Ys Kk La Thvkbzvkj La Pan Gir No Adppj 8047 C Vihykfkhz Appellant Izr Fkhz Respondent Fu Kzkfjrh Dh Vksj Ls Assessee By Written Submissions Jktlo Dh Vksj Ls Revenue By Smt Poonam Roy Dcit Lquokbz Dh Rkjh K Date Of Hearing 26 10 2017 Mn Kksk Kk Dh Rkjh K Date Of Pronouncement 12 12 2017 Vknsk Order Per Bhagchand A M This Is An Appeal Filed By The Assessee Emanates Fr Om The Order Of The Ld Cit A Ajmer Dated 13 06 2016 For The A Y 2013 14 The Only Issue Involved In The Appeal Is Sustaining The Penalty U S 271 B Of The Income Tax Act 1961 In Short The Act R W R 27 4 Of The Income Tax Rules 1962 In Short The Rules 2 None Attended On Behalf Of The Assessee And The Written Submissions Has Been Considered While Deciding The A Ppeal Ita 782 Jp 2016 Paras Chand Jain Vs Ito 2 3 The Ld Dr Was Heard And She Submitted That There Wa S No Reasonable Cause For The Assessee For Not To File T Ax Audit Report Online The Assessee Put The Blame On Auditor That He Has Fa Iled To Do So But It Cannot Be Considered A Reasonable Cause To Expla In The Non Compliance She Prayed To Sustain The Order Of The Ld Cit A 4 After Considering The Written Submissions Of The Assessee And The Submissions Of The Ld Dr The Bench Is Of The View T Hat The Assessee Has Failed To Demonstrate That There Was A Reasonabl E Cause For The Failure To File The Audit Report Online In Time Si Mply Stating That The Auditor Failed To Do So Cannot Exempt The Assessee From Levy Of Penalty The Ld Cit A Has Sustained The Penalty By Holding As Under 4 3 I Have Gone Through The Penalty Order Stateme Nt Of Facts Ground Of Appeal And The Written Submission Careful Ly It Is Seen That The Appellant Has Not Been Able To Show T Hat It Had Filed The Audit Report Obtained U S 44 Ab For The A Y 2013 14 The Contention Of The Appellant That The Audit Repo Rt Could Not Be Uploaded Due To Some Technical Problem Is Also N Ot Supported With Any Documentary Evidence Therefore This Contention Of Appellant Is Also Not Found Acceptabl E No Other Reasonable Cause For Non Submission Of The Audit Re Port Has Been Given By The Appellant In View Of These Facts I Am Of The Considered View That The A O Has Rightly Levie D The Penalty Of U S 271 B For Non Filing Of Audit Report As Required Ita 782 Jp 2016 Paras Chand Jain Vs Ito 3 U S 44 Ab Accordingly The Penalty Levied By The A O Is Confirmed Considering All These Factual Aspects The Bench Su Stain The Levy Of Penalty And Uphold The Order Of The Ld Cit A 5 In The Result The Appeal Of The Assessee Is Dis Missed Order Pronounced In The Open Court On 12 12 2017 Sd Hkkxpan Bhagchand Ys Kk Lnl Accountant Member Tk Iqj Jaipur Fnukad Dated 12 Th December 2017 Ranjan Vknsk Dh Izfrfyfi Vxzsfkr Copy Of The Order Forwarded To 1 Vihykfkhz The Appellant Shri Paras Chand Jain Kekri Ajmer 2 Izr Fkhz The Respondent The Ito Ward 2 3 Ajmer 3 Vk Dj Vk Qdr Cit 4 Vk Dj Vk Qdrvihy The Cit A 5 Fohkkxh Izfrfuf K Vk Dj Vihyh Vf Kdj K T Iqj Dr Itat Jaipur 6 Xkmz Qkbzy Guard File Ita No 782 Jp 2016 Vknskkuqlkj By Order Lgk D Iathdkj Asst Registrar