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TMI Blog2022 (7) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, orders of the revenue authorities are set aside being against the principal of natural justice based on technicalities without proper consideration to the merits of the case. Thus, in our view penalty levied u/s. 271F of the Act is invalid. Penalty proceedings u/s 272A(1)(d) - HELD THAT:- Penalty under section 272A (1)(d) can only be imposed on an assessee if the assessee fails to comply towards the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 of fails to comply with a direction issued under sub-section (2A)of section 142. However in the present case the assessee has shown a responsible conduct at all the times by responding towards the notices issued hence penalty under section 272A (1)(d) cannot be imposed. Accordingly ground rose under appeal No 91/CTK/2021 are allowed to the assessee, orders of the revenue authorities are set aside. Thus, in our view penalty levied u/s. 272A(1)(d) of the Act is unsustainable. The Assessing Officer is directed to delete the penalty - Appeal of assessee allowed. - ITA No. 90 & 91/CTK/2021 - - - Dated:- 6-7-2022 - SHRI C. M. GARG , JM And SHRI ARUN KHODPIA , AM Assessee by : Shri S. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of case and the submissions it is revealed that the appellant is an individual having two PANs - ACXPJ2118B and AIGPJ6846F, which have been allotted on 12.09.2000 and 30.07.2007 respectively. As per appellant, the PAN -ACXPJ2118B comes under the jurisdiction of Ward- 44(2), Kolkata and PAN AIGPJ6846F comes under the jurisdiction of Ward - 1, Balasore, Orissa. The appellant claims to have filed the return of income for the A.Y. 2017-18, claiming the gross total income of Rs.15, 71,539/- on 24.10.2017 under PAN - ACXPJ2118B which comes under the jurisdiction of Ward- 44(2), Kolkata. The Assessing Officer, W-1, Balasore, on the basis of information relating to cash deposit during the period of demonetization in PAN AIGPJ6846F issued notice u/s.142(1) of the I.T.Act for the A.Y. 2017-18 under the PAN - AIGPJ6846F and subsequently passed an assessment order U/s.144 of the I.T.Act determining the total income at Rs.48;80,520/-. The appellant in 'all the submissions has asserted that she is regularly filing Return of income in PAN ACXPJ2~ 18B and thus ITO ward (1) , Balasore has no jurisdiction over the assesse and the order u/s 144 of Act and subsequent orders of penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same case, penalty proceedings u/s 272A(1)(d) were also initiated on the assessee for non compliance of order u/s 142(1)(i) of the IT Act for Rs. 10,000/- vide order u/s 272A(1)(d) dated 22/06.2020. On appeal by the assessee before the CIT(A) a similar stand has taken by the CIT(A) and dismissed the appeal of the assessee. 5. To challenge the orders passed by the CIT(A) the assessee has made these appeals to the ITAT. The assessee in its appeal in ITA No.90/CTK/2021 has raised the following grounds:- 1. For that the Ld CIT(A) erred in dismissing the appeal on technical ground that the appeal was not filed under the correct PAN when the assessee submitted the operative PAN in the appeal when the identity of the assessee was not disputed since it is not the PAN who is appellant but it is the assessee who is appellant u/s 246A and PAN is only for record purposes. 2. For that the Ld. CIT(A) erred in dismissing the appeal filed in PAN ACXPJ2118B as invalid and not maintainable when the assessee had already applied for surrender of PAN AIGPJ6846F and was filing her returns in her regular PAN i.e.ACXPJ2118B. 3. For that the Ld CIT(A) erred In dismissing the appeal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the same was not initiated against the assessee but raised against PAN AIGPJ6846F. 7. For that on the facts and in the circumstances of the case the penalty imposed is not in accordance with law. 7. Ld AO of the assessee drawn our attention to the documents filed in his paper book. On perusal of the paper book at page 15 copy of notice issued by ITO, Ward-1, Balasore dated 28/02/2017 on assessee Ms Sudhi Jain with PAN AIGPJ6846F for Cash Transactions made during 9th November to 30th December 2016 regarding cash deposit of Rs. 27,76,230/- was available. It is further submitted that the assessee has always complied with and responded to the notices of the Ld AO, which is further substantiated by showing us the assesses reply to AO on 12/05/2017, along with ITR for last 3 year, Copy of VAT registration, Cash book statement from 07.11.2016 to 28.12.2016. It is also submitted that the transactions of Rs. 27,76,230/- are relates to her business and are reflected in her income tax return for the FY 2016-17 filed on PAN ACXPJ2118B. Assessee has also submitted her response towards further notices by AO u/s 142(1)(1) on 14.12.2017 and 13.05.2017. Further Notice U/s 144 issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s invalid. The Assessing Officer is directed to delete the penalty. Accordingly, the appeal of the assessee in ITA No.90/CTK/2021 is allowed. 10. Regarding penalty proceedings u/s 272A(1)(d) which reads as under:- 272A (1) If any Person (d) fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 of fails to comply with a direction issued under sub-section (2A)of section 142. 11. Penalty under section 272A (1)(d) can only be imposed on an assessee if the assessee fails to comply towards the notice issued under sub-section (1) of section 142 or sub-section (2) of section 143 of fails to comply with a direction issued under sub-section (2A)of section 142. However in the present case the assessee has shown a responsible conduct at all the times by responding towards the notices issued hence penalty under section 272A (1)(d) cannot be imposed. Accordingly ground rose under appeal No 91/CTK/2021 are allowed to the assessee, orders of the revenue authorities are set aside. Thus, in our view penalty levied u/s. 272A(1)(d) of the Act is unsustainable. The Assessing Officer is directed to delete the penalty. . Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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