9911796707
TMI Blog2024 (9) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was frivolously sleeping over his duty in the garb of COVID-19 Pandemic. In the extant appeal, the appellants failure to furnish information/documents during the course of pendency of re-assessment proceedings prima-facie in our considered view is attributable to subsistence of COVID-19 which utterly prevented the assessee from complying with such notices effectively. Revenue s action in mulcting the penalty by asking the assessee to prove the reasonable cause [COVID- 19] with documentary evidence capable of suggesting non-application of mind by the tax authorities. The prevailing COVID-19 restriction/situation in view of Hon ble Apex Court decision [ 2022 (1) TMI 385 - SC ORDER] requires no provement. The COVID-19 restriction r.w. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the case records reveals us that; 3.1 The assessee is an individual whose case for the AY 2017-18 was reopened for assessment/reassessment u/s 147 of the Act. In the course of such proceedings, the Revenue vide notices dt. 12/12/2021 27/12/2021 issued u/s 142(1) of the Act called upon the assessee to furnish certain documents vis- -vis information in connection with the assessment, however same remained unattended by the assessee. 3.2 Upon such non-compliance the Ld. AO vide notice dt. 14/01/2022 invoked the penalty provisions and finding no force in the contention of the assessee that, due to COVID-19 the requisite information/document could not be submitted by him, culminated the proceedings by imposing a penalty of ₹10,000/- f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant assessee failed. Such failure also continued in the present proceedings too. 7. Without disputing that the COVID-19 Pandemic forms a reasonable cause within the meaning for the purpose of section 273B of the Act the only support the Revenue draws for imposition of penalty and its sustenance in first appeal is the absence of documents establishing the existence of COVID-19 pandemic during the unexpired period of notices issued to the assessee requiring him to furnish information/documents etc. 8. Without reproducing lock, stock and barrel of section 273B of the Act, in relation imposition of penalty u/s 272A(1)(d) of the Act it shall be purposive to state that, it empowers tax authorities for not to impose penalty u/s 272A of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culty faced by tax payers/litigants the Hon ble Supreme Court vide its order in MA 21 of 2022 [2022 134 taxmann.com 307/2022 (56) GSTL 385/2022 (379) ELT 276 (SC)] excluded the period from 15/03/2020 to 28/02/2022 from the limitation period and further allowed a period of 90 days from 01/03/2022 wherever the actual/balance period of limitation fell below such period of 90 days. In effect the period of any compliance falling within the aforestated period of exclusion is saved without requiring any evidence. 10. Coming back to present case, when the whole world was in the grip of devastating pandemic, it is not only astonishing but hard to believe that the tax authorities holding quasi-judicial position were unaware of then prevailing COVID-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
