2019 (3) TMI 87

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....this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay and keeping in view the reason given therein, we are satisfied that there was a sufficient cause for the delay of 14 days on the part of the assessee in filing this appeal before the Tribunal. Even the learned DR has not raised any objection in this regard. We accordingly condone the said delay and proceed to dispose of the appeal of the assessee on merit. 3. The assessee in the present case is an individual who is carrying on the business of electric contractor. The return of income for the year under consideration was filed by him on 01.10.2009 declaring a total income of Rs. 6,40,050/-. In the assessment complet....

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....ion, the learned counsel for the assessee has relied on the decision of the coordinate bench of this Tribunal in the case of Jeetmal Choraria vs ACIT rendered vide its order dated 01.12.2017 passed in ITA No. 956/Kol/2016 wherein a similar issue is decided by the Tribunal after taking into consideration, the relevant decision of the different High Courts vide paragraph no. 14 and 15 of its order which read as under: "From the aforesaid discussion it can be seen that the line of reasoning of the Hon'ble Bombay High Court and the Hon'ble Patna High Court is that issuance of notice is an administrative device for informing the assessee about the proposal to levy penalty in order to enable him to explain as to why it should not be done. Mere....