9911796707
TMI Blog2016 (4) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, we uphold the order of the ld CIT(A). - Decided against assessee. - ITA No. 993/JP/2013 - - - Dated:- 4-3-2016 - SHRI R.P. TOLANI, JM SHRI T.R. MEENA, AM For The Assessee : Shri Written Submission For The Revenue : Shri Raj Mehra (JCIT) ORDER PER: T.R. MEENA, AM This is an appeal filed by the appellant against the order dated 21/10/2013 passed by the learned CIT(A), Kota for A.Y. 2008-09. The effective grounds of appeal raised by the appellant are as under:- 1 That the ld A.O. grossly erred in leavy of penalty U/s 271B of I.T. Act, 1961, further the ld CIT(A) also erred on law and facts in sustaining the said addition of penalty ₹ 1,00,000/- and thereby dismissed the appeal of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding. On 17/8/2009, the assessee requested to adjourn the proceeding. On 24/8/2009, the assessee informed the Assessing Officer that he has submitted audit report in time in office but no copy of the audit report has not been filed by the assessee and also the assessee did not have any proof that he has filed the audit report in office of the Assessing Officer. When number of opportunities has been provided to the assessee, the Assessing Officer decided to impose penalty U/s 271B of the Act. The ld Assessing Officer held that he gave show cause notice to the Assessing Officer on 09/3/2009 and case was fixed for 20/3/2009 but the assessee filed reply on 23/3/2009 wherein he had admitted that he filed return late and no evidence was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specified date. The assessee in his reply before him stated that a copy of audit report dated 14/7/2008 was enclosed, however, no such report was enclosed. The assessee mainly relied on the plea that the duty to file return and audit report is on authorized representative. The law does not cast such duty on AR. The responsibility clearly was on the assessee himself. The assessee himself admitted that he failed to file audit report due to various reasons, accordingly he held penalty justified. 4. Now the assessee is in appeal before us. No one appeared on behalf of the assessee but the assessee filed a detailed written submissions. In the written submissions, it has been stated that the assessee is an individual having income from runni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalty. In past, the assessee had regularly been filing the returns as well as audit reports. He is very cooperative with the department for filing the return in time. The audit was done by M/s Vimal Goel Associates on 14/7/2008, therefore it is wrong to state that the audit was not completed in time. The filing of audit report as well as return was the duty of authorized person, hence there is no mistake on the part of the assessee. Therefore, he prayed to delete the penalty confirmed by the ld CIT(A). 5. At the outset, the ld DR has vehemently supported the order of the ld CIT(A) and further argued that as per Section 44AB of the Act, the audit report is to be filed on or before 30/09/2008. The explanation given by the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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