Sri Krishna Murari Naita, Kolkata V. DCIT,Cir-50,Kolkata, Kolkata

ITA 1224/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99825 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 23-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE ACIT
• Assessee Lawyers: N M BHANSALI
• Keywords: Opportunity of being heard; Non passing of speaking order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1224 / KOL / 2012 ASSESSMENT YEAR :2007-08 SRI KRISHNA MURARI NAITA B BLOCK, 5 TH FLOOR, SHYAM LAKE GARDENS, 202, JESSORE ROAD, LAKE TOWN, KOLKATA 7000 089 [ PAN NO.ABMPN 6199C ] V/S . DCIT, CIRCLE-50, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA 700 016 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI N.M.BHANSALI, ADVOCATE /BY RESPONDENT SHRI ARINDAM BHATTACHARJEE, ACIT- DR /DATE OF HEARING 21-09-2015 /DATE OF PRONOUNCEMENT 28-09-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORD ER OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA IN APPEAL NO.22 /XXXII/10-11/CIR-50/KOL DATED 22.06.2012. ASSESSMENT WAS FRAMED BY DCIT, CI RCLE-50, KOLKATA U/S 143(3)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 05.12.2008 FOR ASSESSMENT YEAR 2006-07. THE PENALTY LEVIED U/S 271(1) OF THE ACT VIDE HIS ORDER DATED 18.05.2010. 2. ONLY ISSUE RAISED BY ASSESSEE IN THIS APPEAL IS THAT LD. CIT(A) HAS CONFIRMED PENALTY LEVIED U/S 271(1)(C) OF THE ACT A MOUNTING TO RS.4,10,643/- ON ACCOUNT OF CONCEALMENT OF INCOME. ITA NO.1224/KOL/2012 A.Y. 2007-08 SH KRISHNA MURARI NAITA V. DCIT CIR-50, KOL. PAGE 2 3. AT THE OUTSET, IT WAS NOTICED THAT LD. CIT(A) CO NFIRMED THE PENALTY ORDER PASSED BY THE LD. AO FOR AN AMOUNT OF RS. 4,10,643/ - WITHOUT GOING INTO THE MERIT OF THE CASE. THE RELEVANT OPERATIVE PORTION O F THE ORDER IS EXTRACTED BELOW : CONSIDERING THE ABOVE FINDING AND FACTS OF THE CAS E AND PENALTY ORDER I AM OF THE VIEW THATS THE ACTION OF THE A.O REGARDI NG THE IMPOSITION OF PENALTY OF RS.4,10,463/- U/S 271(1) OF THE IT ACT IS JUSTIFIED AND I CONFIRM THE PENALTY OF RS.4,10,463/- IMPOSED BY THE AO U/S. 271(1) OF THE IT ACT. THERE WAS NO FINDING IN THE ORDER OF THE CIT(A) WHE THER THE ASSESSEE HAS REALLY CONCEALED THE INCOME OR FURNISHED INACCURAT E PARTICULARS OF INCOME. THE CIT(A) NEEDS TO EXAMINE THE FACTS AND RELEVANT RECORDS OF THE CASE INDEPENDENTLY SO AS TO CONFIRM THE PENALTY. THE FIN DINGS OF CIT(A) SHOULD REFLECT THE SUFFICIENT REASONING FOR PASSING THE OR DER. IN THIS CASE THE LD. CIT(A) HAS JUST CONFIRMED THE ORDER OF LD. AO. SO T HE ORDER PASSED BY LD. CIT(A) IS A NON SPEAKING ORDER AND GROUND FOR HOLDI NG THE ORDER OF THE AO HAS NOT BEEN RECORDED IN HIS ORDER. THEREFORE, WE ARE O F THE VIEW THAT FOR THE INTEREST OF JUSTICE AND FAIRPLAY WE SET ASIDE THE O RDER TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO ADJUDICATE THE MATTER AFRESH AF TER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE AND ON THE B ASIS OF MERITS AS PER LAW. THIS GROUND OF ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT 28/ 09/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP - 28/09/2015 ITA NO.1224/KOL/2012 A.Y. 2007-08 SH KRISHNA MURARI NAITA V. DCIT CIR-50, KOL. PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT-SRI KRISHNA MURARI NAITA, B BLOCK, 5 TH FL, SHYAM LAKE GARDENS 202, JESSORE ROAD , LAKE TOWN, KOL-89 2. / RESPONDENT-DCIT, CIR-50, 54/1, RAFI AHMED KIDWAI RD, KOLKATA-16 3. - 0 / CONCERNED CIT KOLKATA 4. 0- / CIT (A) KOLKATA 5. 2 55-, -, / DR, ITAT, KOLKATA 6. 9 / GUARD FILE. BY ORDER/ , / -,