Ita/1119/2009 Of Sri.k.l.baby, Trichur v. The Dy.commissioner Of Income Tax, Spl.r

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 18TH DECEMBER 2009 / 27TH AGRAHAYANA 1931 ITA.No. 1119 of 2009() ---------------------- ITA.318/C/2001 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- SRI.K.L.BABY, KARAKKADAN HOUSE, AKP JUNCTION, IRINJALAKUDA, TRICHUR, KERALA STATE 680121. BY ADV. SRI.P.BALAKRISHNAN (E) RESPONDENT(S): RESPONDENT ------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, SPL.RANGE, TRICHUR. 2. THE COMMISSIONER OF INCOME TAX, ERNAKULAM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 18/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. .................................................................... I.T. Appeal No.1119 of 2009 .................................................................... Dated this the 18th day of December, 2009. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Standing Counsel forrespondent. The question raised is whether the Tribunal was justifiedin confirming penalty levied under Section 271B of the Income TaxAct for non-filing of audit report in terms of Section 44AB of theIncome Tax Act. After hearing both sides and after going through theorders which are consistent, we do not find any justification to interferewith the penalty order because assessee could not prove with evidencethat he was prevented from getting the audit done in time for filingreport. Consequently appeal is dismissed. C.N.RAMACHANDRAN NAIRJudge V.K.MOHANANJudge