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TMI Blog2025 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... not be uploaded due to failure on the part of the CA. Being in a remote area there was a default. CIT(A), it was claimed in the grounds of appeal that the books of account were already audited on 18.09.2017 but a mistake happened on the part of the CA that the return and the audit report had not been filed and uploaded respectively for the said year. A copy of the audit report was filed during the course of the appeal proceeding before the Ld. CIT(A). Thus, the assessment being made for the first-time and the assessee remaining in a remote area where the facility for such consultant may not be available, we are of the view that the assessee should not be penalised on account of the default committed by the CA as he is a small and first-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o March 2024, it is imperative that I have to avoids strenuous activities, including lifting heavy objects, prolonged sitting or standing, and any movements that exacerbate their pain. Bed rest will facilitate the reduction of inflammation, provide relief from discomfort, and promote healing. Hence, it is prayed that the Honourable Tribunal may be pleased to condone the delay in filling the appeal. All that is stated above are true and correct to the best of my belief." 2.1 Considering the reasons mentioned, which are found to be sufficient cause, the delay is condoned and the appeal is admitted for adjudication. 3. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. Unintentional Non-compliance: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the totality circumstances. Whether the ignorance of law may or may not constitute a valid excuse for justifying with a provision of statute will depend upon the nature of default. Because levy of penalty would necessarily implies existence of some guilty intention on part of the defaulter or the offender. In order to determine the existence or absence of guilty intention on part of the assessee, one will have to consider all the surroundings facts and circumstances." 4. Brief facts of the case are that during the assessment proceedings, the assessee's total turnover was detected at Rs. 7,29,23,212/-. Since, the assessee failed to furnish any tax audit report and get its account audited u/s 44AB of the Act, the Ld. AO levied penalty u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he person can escape criminal liability but not the liability to pay the taxes. 8. Further, the assessee's claim that he is completely unaware of the Income Tax till the completion of assessment proceedings is not tenable. The assessee is holding the PAN_APSPP3773L issued by the Income Tax Department. The assessee is engaged in business of gas cylinder distributorship in the name and style of M/s Maa Durga Indane, Mohania. The assessee deposited cash received from sales of the business in his bank accounts and subsequently made payments through the banking channels to M/s IOC Limited. Therefore, the claim of the assessee that he was completely ignorant of provisions of Income Tax Act is not acceptable." 5. Thus, the Ld. AO did not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completely unaware about the applicability of income taxes and their procedural part on him. In support of my case, I would like to refer to the following case laws that demonstrate a lenient approach when unintentional non-compliance is proven: Further Supreme Court in the case of MOTILAL PADAMPAT SUGAR MILLS Co. LIMITED VERSUS STATE OF UTTAR PRADESH AND OTHERS (1978 (12) TMI 45-SUPREME COURT) held that "It must be remembered that there is no presumption that every person knows the laws. It is often said that everyone is presumed to know the laws, but that is not a correct statement: there is no such maxim known to the law. Over a hundred and thirty year ago, Maula J. pointed out in Martindale v. falkner (1846) "there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nintentional nature of the non-compliance. I sincerely apologize for the oversight and assure you of my full cooperation in rectifying the situation. I am willing to attend a personal hearing to provide any additional information or clarification to support my case. Kindly inform me of the date, time, and location of the hearing." 7. We have considered the submissions made. Section 273B specifies that notwithstanding anything contained in the provisions of sections mentioned therein including section 271B, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was a reasonable cause for the said failure. The assessee belongs to a remote a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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