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TMI Blog2013 (7) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... contract works. However, he did not maintain any books of accounts and hence he did not file audit report as per the provisions of sec.44AB of the Act. The Ld. Counsel further submitted that the CBDT has not prescribed any books of accounts in respect of civil contract business and hence, the assessee cannot be blamed for not maintaining books of accounts. He further submitted that the assessee did not get the audit report, since he did not maintain any books of accounts. The Ld Counsel submitted that the assessee did not get audit report for identical reasons in assessment year 2008-09 and hence that the Assessing Officer levied penalty u/s. 271B of the Act for that year also. The Ld CIT(A) confirmed the penalty, but the Tribunal has delet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a civil contractor to maintain the books of account. 5. In exercise of the executive powers and while framing rule 6F of Income-tax Rules, the executive authorities prescribed the books of account in respect of professionals in Rule 6F(1) of the Act. We find that there is an obvious omission in respect of civil contractor in Rule 6F(1) of the I.T. Rules. This Tribunal is of the considered opinion that it is an unintended omission on the part of the executive authorities in not including the business of civil contract and other business in Rule 6F(1). When the Parliament in its wisdom expects every person carrying on business including civil contract, this Tribunal is of the considered opinion that the executive authorities (CBDT) ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rule 6F of I.T. Rules, this Tribunal find that the omission to include civil contract and other business in Rule 6F is only an unintended omission. Therefore, it is open to the department to bring it to the notice of the concerned executive authority (CBDT) about the lacunae/omission in Rule 6F if the department is so advised. 9. With the above observations, the orders of lower authorities are set aside and the penalty u/s. 271B is deleted. 6. In the instant year also, the assessee did not maintain books of accounts. There is also no dispute that the CBDT did not prescribe the list of books of accounts to be maintained by a civil contractor. Thus, the facts prevailing in this year is identical with the facts of the immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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