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TMI Blog2022 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessee raised the following grounds of appeal: "1. That learned CIT Appeals has erred in law and fact in upholding of penalty imposed by Learned Joint Director I & CI whereas assessee has given all the replies and information as asked by A.O. hence penalty imposed by Joint Director I & CI is illegal Ld. CIT Appeals are wrong and unjustified in confirming the penalty as imposed by Joint Director I & CI deserves to be deleted." 3. The brief facts of the case are as under: "That assessee is an individual and having business of Building construction and dealing real estate at Jaipur and after construction completed sold the flats as per market price and maintaining Regular books of accounts which are duly supported by vouchers and Req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the levy of penalty. The Ld CIT (A) observed that I have perused the facts of the case and the penalty order. The appeal is against imposition of penalty under section 272A(1)(c) for non compliance with summons issued under section 131(1A) of the I.T. Act dated 04.10.2013. The appellant neither attended on the appointed date nor till the date of passing of the penalty order. It was held by JDIT (I & CI) that there was willfull non-compliance and penalty was imposed. 5.1 In the present proceedings, the appellant was provided hearing opportunities on 22.11.2016, 05.01.2017, 05.01.2018, 12.03.2018 and 23.03.2018 but there has been no compliance nor any request for adjournment. The above non compliance shows that the appellant is not interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that explanation offered by the assessee was false or the assessee was not able to substantiate the explanation furnished or fails to prove that such explanation is not bona fide and that all the facts relating to the same and material to the computation of his total income has not been disclosed by him. We further arrive at a conclusion that ignorance of law is certainly no excuse for a default committed but, at the same time, there is no presumption in law that everybody knows the law. The application of this rule would differ from case to case and person to person. In a given case, there may be a person who is quite illiterate, living in remote village, rarely coming in touch with law enforcing machinery and not required to discharge any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, Shanti Path, Panipech, Jaipur, Rajasthan by the Dy. Director of Income Tax (Intelligence & Criminal Investigation), Jaipur vide letter No.2801 dated 19.02.2013 with request to furnish the information under code 001 transaction code 401 & 402 for F.Y. 2010-11 by 25.02.2013. However, neither the above mentioned person has attended on 25.02.2013, nor has furnished the information as required u/s 133(6) notice dated 19.02.2013. In view of the non-compliance of notice u/s 133(6), a notice u/s 272A(2)(c) dated 02.01.2014 was issued to Shri Suresh Agarwal S/o Shri Rameshwar Prasad Agarwal, D10, Gali No. 5, Shanti Path, Panipech, Jaipur, Rajasthan requiring him to explain the cause of non-compliance to notice u/s 133(6) by 20.01.2014. He was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as requisitioned under section 133(6) of the I.T. Act, 1961. 12.1 The JDIT (I&CI) noted that the required information requisitioned under the above section was neither provided nor any attendance made in regard to the same even in the penalty proceedings there was no compliance before the Assessing Officer. In the present proceedings also as recorded above there has been no compliance nor any submission made. The penalty levied is confirmed. Ground of appeal is dismissed. 13. Aggrieved by the CIT(A) order, the assessee is in appeal before us.The Ld AR for assessee submitted that he was a small business contractor and he was not aware of the notices sent to him. Once he received the notices, he was not aware of the procedure to levy tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n law that everybody knows the law. The application of this rule would differ from case to case and person to person. In a given case, there may be a person who is quite illiterate, living in remote village, rarely coming in touch with law enforcing machinery and not required to discharge any statutory obligations under a particular law. Ignorance of law may be a good excuse in his case. As submitted by the Ld AR for assessee that there is no willful failure to comply the with summons u/s 131(IA) of the IT Act dated 04.10.2013. Subsequently, the assessee has filed the details called for & off course late, but looking to the inability or ignorance about dealing these type of notices, lienant view can be considered about the compliance made a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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