Aman Tannery , Kolkata V. ITO, Ward - 29(1), Kolkata, Kolkata

ITA 1802/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0024 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Depreciation
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 1802 / KOL / 2018 ASSESSMENT YEAR :2013-14 AMAN TANNERY 93/1D, TILJALA ROAD, PARK CIRCUS, KOLKATA-46 [ PAN NO.AAKFA 7826 J ] V/S . INCOME TAX OFFICER WARD-29(1), 54/1 RAFI AAHMED KIDWAI ROAD, [WELLESLY ROAD], 5 TH FLOOR, KOLKATA-700 016 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SMT. RANU BISWAS, ADDL. CIT-DR /DATE OF HEARING 17-12-2019 /DATE OF PRONOUNCEMENT 23-12-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-8 KOLKATAS OR DER DATED 28.06.2018 PASSED IN CASE NO. CIT(A),KOLKATA-8/10190/2016-17, CONFIRMING THE ASSESSING OFFICERS ACTION IMPOSING PENALTY OF 30,15,402/- IN ORDER DATED 19.09.2016 IN PROCEEDINGS U/S 271(1)(C) OF THE INCO ME TAX ACT, 1961; THE ACT. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHES T. IT IS ACCORDINGLY PROCEEDED EX PARTE . 2. WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENT ATIVE STRONGLY SUPPORTING THE IMPUGNED PENALTY OF 9,31,759/- IMPOSED IN BOTH THE LOWER PROCEEDINGS ON THE GROUND THAT THE ASSESSEES DEPRE CIATION CLAIM OF ITA NO.1802/KOL/2018 A.Y. 2013-14 AMAN TANNERY VS. ITO WD-29(1), KOL. PAGE 2 30,15,402/- QUA ITS POLLUTION CONTROL UNIT HAD BEEN DISALLOWED DUR ING THE COURSE OF REGULAR ASSESSMENT FOR THE REASON THAT TH E VENDOR CONCERNED M/S TORONTO ENTERPRISE DENIED TO HAVE SUPPLIED ANY SUCH EQUIPMENT TO THIS TAXPAYER. IT IS IN VIEW OF THE SAID FINDINGS; WHICH HAVE ATTAINED FINALITY, THAT THE ASSESSING OFFICER AS WELL AS CIT(A) HOLD THE ASSESS EE TO HAVE FURNISHED INACCURATE PARTICULARS OF INCOME. 3. MS BISWAS VEHEMENTLY CONTENDED DURING THE COURSE OF HEARING THAT THE LOWER AUTHORIZES HAVE RIGHTLY PENALISED THE ASSESSE E ON ACCOUNT OF ITS ACTION HAVING RAISED BOGUS DEPRECIATION CLAIM OF 30,15,402/-. SHE ALSO TOOK US TO CIT(A)S DETAILED DISCUSSION PLACING RELIANCE ON H IS IDENTICAL FINDINGS IN CASE OF YET ANOTHER PARTY M/S KASA DWELLING PVT. LTD. IN ASSESSMENT YEAR 2014-15. CASE FIE INDICATES THAT THE ASSESSEE HAD FILED ITS QUANTUM APPEAL ITA NO.1057/KOL/2018 IN THE SAID SUCCEEDING ASSESSMENT ON THE VERY ISSU E. A CO-ORDINATE BENCHS ORDER DATED 21.08.2018 HAS REST ORED THE SAME BACK TO THE ASSESSING OFFICER FOR AFRESH FACTUAL VERIFICATI ON. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT THE CIT(A) HAS MAINLY RELIED UPON HIS FINDINGS IN ASSESSMENT YEAR 2014-15 ONLY FOR CONFIR MING THE IMPUGNED PENALTY. WE THEREFORE DEEM IT APPROPRIATE TO FOLLOW THE VERY COURSE OF ACTION HEREIN AS WELL. THE ASSESSING OFFICER IS DIRECTED T O RE-ADJUDICATE THE INSTANT SOLE ISSUE OF CORRECTNESS OF PENALTY PROCEEDINGS IN THE LIGHT OF HIS FINAL CONCLUSION IN THE OTHER ASSESSMENT YEARS QUANTUM I SSUE. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 23/12/ 2019 SD/- SD/- ( &) (( &) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP )- 23 / 12 /201 9 ITA NO.1802/KOL/2018 A.Y. 2013-14 AMAN TANNERY VS. ITO WD-29(1), KOL. PAGE 3 / COPY OF ORDER FORWARDED TO:- 1 . /APPELLANT-AMAN TANNERY, 93/1D, TILJALA ROAD, PARK CIRCUS, KOLKATA-46 2 . /RESPONDENT-ITO WARD-29(1) 54/1, RAFI AHMED KIDWAI ROAD, [WELLESLY ROAD], 5 TH FLOOR, KOLKATA-16 3. 4 5 / CONCERNED CIT KOLKATA 4. 5- / CIT (A) KOLKATA 5 . ((4, 4, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 4,