Mitra Agro Enterprise Ltd., Hooghly V. ITO, Ward 7(1), Kolkata, Kolkata

ITA 1779/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4401 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 01-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CITSRDR

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI, M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 1779 / KOL / 20 17 ASSESSMENT YEAR :2010-11 MITRA AGRO ENTERPRISE LTD. C/O S.N. GHOSH & ASSOCIATES, ADVOCATES, SEBEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, IST. HOOGHLY, PIN-712105 [ PAN NO.AAGCM 2412H ] V/S . INCOME TAX OFFICER, WARD-7(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE,5 TH FLOOR, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI RAVI TULSIYAN, FCA /BY RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT-SR-DR /DATE OF HEARING 29-09-2018 /DATE OF PRONOUNCEMENT 31-10-2018 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATAS O RDER DATED 30.05.2017 PASSED IN CASE NO.2046/CIT(A)-3/W-7(1)/15-16/KOL CO NFIRMING THE ASSESSING OFFICERS ACTION IMPOSING PENALTY OF 10,000 IN ORDER DATED 24.09.2015 IN PROCEEDING U/S 271(1)(B) OF THE INCOME TAX ACT, 196 1; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT BOTH THE LOWER AUT HORITIES HAVE PENALIZED THE ASSESSEE FOR NOT HAVING COMPLIED WITH SECTION 1 42(1) NOTICE IN ISSUE DURING THE COURSE OF BEST JUDGMENT ASSESSMENT FRAME D ON 19.03.2015. THE ASSESSEE HAS FILED QUANTUM APPEAL ITA NO.270/KOL/20 18. A CO-ORDINATE ITA NO.1779/KOL/2017 A.Y. 20 10-11 MITRA AGRO ENTERPRISE LTD. VS. ITO W D-7(1), KOL. PAGE 2 BENCH THEREIN HAS RESTORED THE QUANTUM ISSUE ITSELF BACK TO THE ASSESSING OFFICER AFTER OBSERVING THAT THE ASSESSEE WAS PREVE NTED FROM SUFFICIENT CAUSE FOR NOT PUTTING IN APPEARANCE DURING THE COURSE OF ASSESSMENT. WE THEREFORE DIRECT THE ASSESSING OFFICER TO DELETE THE IMPUGNED PENALTY KEEPING IN MIND ALL THESE INTERVENING DEVELOPMENTS, WE CONCLUDE IN THES E FACTS AND CIRCUMSTANCES THAT ASSESSEES ABOVE PLEA IN QUESTIO N DESERVES TO BE ACCEPTED IN THE INSTANT PENALTY PROCEEDINGS AS WELL THAT HE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER IN SCRUTINY FOR THE RE ASONS BEYOND ITS CONTROL. 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 31/10/2018 SD/- ( %) (' %) (M.BALAGANESH) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 31 / 10 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MITRA AGRO ENTERPRISE LTD., C/O S.N. GHO SH & ASSOCIATES, ADVOCATES SEVEN BROTHER S LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY, PIN 7 12105 2. /RESPONDENT-ITO WARD-7(1),AAYAKAR BHAWAN, P-7, CHOW RINGHEE SQ. 5 TH FL, KOL-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ / 3,