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TMI Blog2014 (3) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer on 10.11.2010, since he was pre-occupied with matters getting time barred - there was reasonable cause for the assessee not to have attended before the AO on 10.11.2010 – thus, the order of the CIT(A) set aside – Decided in favour of Assessee. - ITA No. 4238/Del/2013 - - - Dated:- 14-3-2014 - Shri J. S. Reddy And Shri A. T. Varkey,JJ. For the Appellant : B. K. Dhingra, CA For the Respondent : Sameer Sharma, Sr. DR ORDER Per A. T. Varkey, Judicial Member This is an appeal preferred by the assessee against the order of the ld CIT(A)- II, New Delhi dated 13th May, 2013 for the Assessment Year 2009-10. 2. The grounds of appeal are as follows:- 1. That the facts and circumstances of the case and the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of being heard. 4. That the ld CIT Appeals has failed to appreciate that impugned penalty order passed by the ld Assessing Officer levying penalty u/s 271(1)(b) of the Income Tax Act, 1961 is against the principles of law. 5. That the ld CIT Appeal has failed to appreciate that the statutory provisions of Section 271(1)(b) of the Income Tax Act, 1961, for levy of penalty is not for mere technical non-compliance but or actual or habitual defaulters. 6. That on the facts and on the circumstances of the case and the provisions of law, the ld CIT Appeal has erred in sustaining imposition of penalty of Rs. 10,000/- u/s 271(1)(b) of the Income Tax Act, 1961. 7. That the Appellant Company craves the right to amend, append, delete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the penalty by the ld CIT(A) the assessee is before us. 6. The ld AR contended that there was no willful default from the part of the assessee and stated that the AR of the assessee had in fact appeared before the Assessing Officer and sought an adjournment for January/February 2011; and since the instant case was not getting time barred on 31.12.2010 he sought an adjournment; whereas, there were several cases of other assessee's which he was handling getting time barred on 31.12.2010, so he requested for adjournment to January/ February 2011 and it was a bonafide request to the Assessing Officer. To support this contention, the ld AR took our attention to the notices dated 01.11.2010 u/s 142(1) issued by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order itself it is stated that since the case is getting time barred he has no other alternative but to proceed u/s 144 of the Act. Therefore according to the ld AR the Assessing Officer in this case has misdirected himself and was under a wrong impression that the assessment proceedings of the assessee for the Assessment Year 2009-10 was getting time barred on 31.12.2010 after serving the statutory notices. In the said background the ld AR contends that the Assessing Officer erred in not granting adjournment to the assessee and it amounts to clear violation of principles of natural justice and therefore there was reasonable cause for the AR not to be present on 10.11.2010 before the AO; and therefore subsequent imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the AO after invoking section 153(c) may assess/ reassess six preceding year from Assessment Year 2008-09 onwards to Assessment Year 2003-04. But for the present case i.e. for Assessment Year 2009-10, he had to do scrutiny assessment envisaged in section 143 of the Act. So we find that the Assessing Officer erred in clubbing the limitation period of preceding six years with the impugned year. Fact of the matter was that the limitation for assessment of the impugned year was up to 31.12.2011. In the said circumstance, we find that the plea of the assessee to the Assessing Officer to adjourn the matter to January or February 2011 was a reasonable and justifiable request. The ld Assessing Officer was wrong in assuming that the assessment for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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