Viswanath Gupta, Kolkata V. I.T.O.,Ward-5(2), Kolkata

ITA 1597/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9647 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 01-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1597/KOL/2019 ASSESSMENT YEAR: 2016-17 VISHWANATH GUPTA 91A/1, PARK STREET, AVANI SIGNATURE, GROUND FLOOR, OFFICER NO.2 KOLKATA-16 [ PAN NO.AHGPG 1394 Q ] / V/S . INCOME TAX OFFICER, WARD-5(2), AAYKAR BHAWAN, P-7, CHOWRINIGHEE SQUARE, KLKATA-700 069 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MANISH TIWARI, CA /BY RESPONDENT SHRI DHRUBA JYOTI ROY, JCIT-SR-DR /DATE OF HEARING 18-06-2020 /DATE OF PRONOUNCEMENT 09-07-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2016-17 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATAS O RDER DATED 07.06.2019 PASSED IN CASE NO.10174/CIT(A)-2/2018-19 INVOLVING PENALTY PROCEEDINGS 271(1)(B) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING BOTH THE LEARNED AUTHORITIES HAVE IMPOSED SEC. 271(1)(B) PENALTY AMOUNTING TO 10,000/- ON ACCOUNT OF NON-COMPLIANCE TO SCRUTINY NOTICES ISSUED DURING THE COURSE OF ASS ESSMENT(S). LEARNED DR FAILS TO DISPUTE THE CLINCHING FACT THAT THE ASSESSING OFFIC ER HAD FRAMED SEC. 143(3) ITA NO.1597/KOL/2019 ASSESSMENT YEAR 2016-17 VISHWANATH GUPTA VS ITO WD-5(2), KOL. PAGE 2 ASSESSMENTS IN ALL THESE ASSESSMENT YEAR(S). THIS T RIBUNALS CO-ORDINATE BENCHS DECISION IN ANGSUMAN DASKAR VS. ITO IN ITA NO.561/KOL/2018 DECIDED ON 22.06.2018 HOLDS THAT THE IMPUGNED PENALTY IN CASE OF A REGULAR ASSESSMENT U/S. 143(3) OF THE ACT IS NOT SUSTAINABLE AS SUCH AN INSTANCE D OES NOT INVOLVE NON COMPLIANCE OF THE SCRUTINY NOTICES. WE ADOPT THE VERY REASONING T O DELETE THE IMPUGNED IDENTICAL PENALTY. 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 09/07/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 09/07/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-VISHWANATH GUPTA 91A/1, PARK STREET, AVA NI SIGNATURE GROUND FLOOR, OFFICER NO.2, KOLKATA-16 2. /RESPONDENT-ITO WARD-5(2), AAYKAR BHAWAN, P-7, CHOW RINGHEE SQ. KOL-69 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,