TaxTMI 
TaxTMI 
2015 (8) TMI 1195
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.... of the appeal on 13.2.2015. However, postal AD has not been returned by the postal authorities. When the appeals were called for hearing none was present on behalf of the assessee and neither any adjournment petition was filed. Hence, DR was heard and the appeals were disposed of ex parte qua the assessee-appellant, considering the submissions of the DR. 3. In all these appeals, common ground taken reads as under: "1. The ACIT erred in law as well as on facts in levying penalty of Rs. 10,000/- under section 272B and ld.CIT(A) also erred in confirming the same." 4. DR submitted that in all the appeals, the facts are identical and penalty has been levied for not quoting PAN in the appeal filed before the CIT(A), and in all the cases, the ....
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....hat in response to the show cause notice dated 20- 07-2010 issued by the A.O., the appellant had filed reply on 19-08- 2010 which was reproduced by the A.O, in the penalty order. However, the reply filed by the appellant was not considered by the A.O. to be satisfactory. Therefore, he has levied impugned penalty amounting to Rs. 10,000/- u/s. 272B of the IT Act, 1961. 3. The relevant paras of the written submissions filed by the appellant before me are reproduced hereunder :- " 1. Appellant is agriculturist residing at Village Sanathal and do not have any other income. They have never filed return of income in past and nor in subsequent years. 2. She do not fall in any of the condition contained in section 139A of the Act. 139A. (1) Eve....
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.... 139A and transaction entered into by her as per 139A(5)(c) r.w.s. rule 114B second proviso they have submitted from No.60 before registering authority she has not violated any law. 6. Even otherwise it is a reasonable cause that a. She do not have any business income. b. She resident of a small village. c. She do not have any other assets and liability, d. She is illiterate. e. She is lany and does not have any awareness about this kind of law. In view of above facts penalty u/s. 272B levied on the appellant is erroneous and appellant prays that it may be deleted. 4. I have considered the entire gamut of facts. The assessing officer has imposed penalty u/s. 272B of I. T. Act because the assessee has not mentioned PAN while filing ap....
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....nd CIT(A) and imposed penalty u/s. 272B. I am of the considered .view, that penalty u/s. 272B can not be imposed for default of not mentioning PAN at time of filing of appeal before ITAT, since, ITAT is not an Income-tax authority as per the provisions of section 117(1) of the. I. T. Act. However, the assessee is required to quote PAN while corresponding with CIT(A). The assessee has clearly violated provisions of section 139(A) and accordingly is liable to pay penalty u/s. 272B of the I. T. Act. 4.1.3. It is further to state that in section 139A(5),word shall has been used, which makes it mandatory for the assessee to mention PAN on every correspondence with Income-tax authority. In section 272B it is mentioned "The assessing officer may ....
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....efore CIT(A). 4.1.6. In view of above, I am of the firm view that the assessee has violated the provisions, of. section 139A and accordingly, I up hold penalty imposed u/s. 272B of Rs. 10,000/-." 7. We have heard DR and perused the orders of the lower authorities and material available on record. In the instant case, the CIT(A) confirmed the levy of penalty under section 272B of Rs. 10,000/- on the ground that the assessee failed to quote PAN in appeal filed before the CIT(A) in respect of additions made by the AO in the assessment for the Asstt.Year 2006-07. 8. The DR supported the order of the CIT(A). 9. We find that the assessee submitted before the lower authorities that the assessee is an illiterate person having no business income....