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TMI Blog2016 (9) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been duly explained by assessee at the appellate stage and in rebuttal Ld. DR also failed to bring anything contrary to the argument of Ld. AR. Hence, we are inclined to reverse the order of Authorities Below - Decided in favour of assessee Penalty u/s 271(1)(b) - Held that:- From a plain reading of the above Sec. 273B of the Act, we find that no penalty shall be levied upon assessee if it is proved that there was a reasonable cause for the noncompliance of notice. In the facts of case, as assessee, a female was on the advanced stage of pregnancy and at that time came to Kolkata, in her parental house from Bangalore for the purpose of giving birth to her second issue. Considering the totality of the fact, we find that there was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss new, additional grounds of appeal or modify, withdraw any of the above grounds at the time of hearing of the appeal. Sri Miraj D Shah Ld. Authorized Representative appeared on behalf of assessee and Shri P.K.Chakraborty, Ld. Departmental Representative appeared on behalf of Revenue. 3. Only issue raised in this appeal of assessee is that Ld. CIT(A) erred in upholding the action of Assessing Officer by sustaining the addition of ₹ 8 lakh on account of unexplained investment u/s 69 of the Act. 4. The facts in brief are that assessee in the present case is an individual and has declared her income from other source for an amount of ₹99,500/-. Thereafter the case was selected for scrutiny under CASS module and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Before us Ld. AR filed paper book comprising pages from 1 to 27 and stated that assessee has been filing her IT return in Bangalore as it was her jurisdictional Income Tax office for the last three years. This fact was also duly communicated to Department. However, for the year under consideration, the return was filed at Kolkata address but all the relevant documents were at Bangalore address. The assessee being lady was on the advanced stage of pregnancy and stayed in her parental house, Kolkata till the birth of second child which happened on dated 12.12.2007. All the supporting papers regarding aforesaid investment were lying in her Bangalore. Ld. AR in support of assessee s claim has submitted the doctor s prescription, birth certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r book. Considering the details of the facts of the present case, we find that source of investment has been duly explained by assessee at the appellate stage and in rebuttal Ld. DR also failed to bring anything contrary to the argument of Ld. AR. Hence, we are inclined to reverse the order of Authorities Below and allow assessee s ground. AO is directed accordingly. 9. In the result, assessee s appeal is allowed. Coming to ITA No.2655/Kol/2013 10. Sole issue raised by assessee is that Ld. CIT(A) erred in confirming the action of Assessing Officer by sustaining the penalty of ₹10,000/- u/s 271(1)(b) of the Act on account of failure on the part of assessee to compliance the notice issued by AO. 11. At the outset, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable cause for the noncompliance of notice. In the facts of case, as assessee, a female was on the advanced stage of pregnancy and at that time came to Kolkata, in her parental house from Bangalore for the purpose of giving birth to her second issue. Considering the totality of the fact, we find that there was sufficient reasonable cause which prevented assessee to compliance said notice and in this view of the matter, we quash the penalty imposed by AO. This ground of assessee is allowed. 12. In the result, assessee s appeal is allowed. Coming to ITA No.2656/Kol/2013 13. Grounds raised by assessee are reproduced hereunder:- 1. For that in the facts and circumstances of the case the assessment order passed was in violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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