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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 ..... 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 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. Therefore the order on the CIT (A) is accordingly set aside and thus penalty u/s 272A(1)(c) levied by the AO is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records are duly audited by Auditor. 4. The Assessing Officer also initiated penalty proceedings 272A (1)(c) of the Income Tax Act, 1961 (in short the Act ) for the Assessment year 2013- 14.The relevant extract of the assessment order which is reproduced in CIT(A) order is as follows : 2.1 The relevant extract of the assessment order is as under:- In connection with proceeding pending before Deputy Director of Income Tax (I CI), Jaipur under the Income Tax Act, 1961 a summon u/s 131(1A) of the Income Tax Act, 1961 was issued on 14.1.2013 for compliance on 17.10.2013. However, he was failed to comply with the summons. Consequently a penalty show cause u/s 272A(1)(c) dated 02.01.2014 was issued providing an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is not interested in contesting the appeal. In view of the non-compliance to the summons issued without any reasonable cause, the penalty levied under section 272A(1)(c) is confirmed. Ground of appeal is dismissed. 6. 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 and reply to the notice. He further submitted that there was delay in compliances with the summons. 7. The Ld. DR, on the other hand opened the arguments with the summons issued U/s 131(C) and 133(6) and strongly supporting the order of the CIT(A) submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. 10. Therefore the order on the CIT (A) is accordingly set aside and thus penalty u/s 272A(1)(c) levied by the AO is not in accordance with law therefore same is cancelled. In the result appeal of assessee is allowed. ITA No. 1074/JP/2018 11. The Assessing Officer also initiated penalty proceedings 272A (1)(c) of the Income Tax Act, 1961 (in short the Act ) for the Assessment year 2013- 14.The relevant extract of the assessment order which is reproduced in CIT(A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to notice u/s 133(6) by 20.01.2014. He was specifically asked, as to why penalty should not be imposed upon him for failure to comply with notice u/s 133(6). Shri Suresh Agarwal S/o Shri Rameshwar Prasad Agarwal, D-10, Gali No. 5, Shanti Path, Panipech, Jaipur, Rajasthan has neither attended this office nor filed any required information up to till date. After careful consideration of all the facts and circumstances of the case, I am satisfied that Shri Suresh Agarwal S/o Shri Rameshwar Prasad Agarwal, D-10, Gali No. 5, Shanti Path,Panipech, Jaipur, Rajasthan has willfully failed comply with notice u/s 133(6) dated 19.02.2013and show cause penalty notice dated 02.01.2014 thus is liable to be penalized for non-compliance u/s 272A(2)(c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Once he received the notices, he was not aware of the procedure to levy tax and reply to the notice. He further submitted that there was delay in compliances with the summons. 14. The Ld. DR, on the other hand opened the arguments with the summons issued U/s 131(C) and 133(6) and strongly supporting the order of the CIT(A) submitted that there is no merit in arguments taken by the Ld. AR of the assessee and the AO has rightly taken has a fit case for imposition of penalty U/S 272A(1)(c). The DR submitted that there must be a reasonable ground as per u/s Sec 273(B). 15. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. The learned Commissioner of Income-tax (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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