The paper deals with a simplified calculation of the specific absorption (SA) in planar representation of the human muscle tissue when exposed to transient radiation from dipole antenna. The dipole, driven at its center by Gaussian pulse voltage source, is modelled by the Hallen space-time integral equation while the related radiated field is obtained from corresponding integral formula. The part of the radiated field, transmitted into the human tissue, is determined by means of the simplified transmission coefficient arising from the modified image theory (MIT). Human tissue is simply represented by an unbounded imperfectly conducting half-space. According to the standard definition SA is obtained by the time integral of the squared value of the field strength induced in the tissue. Some illustrative computational examples are given in the paper.