P A Project Pvt Ltd , Bokaro V. DCIT CIR-3 , BOKARO

ITA 191/RAN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2486 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 11-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 191

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 191 / RAN / 2017 ASSESSMENT YEAR :2014-15 P.A PROJECTS PVT. LTD., C-1, 2A,CITY CENTRE, SECETOR-4, BOKARO- 827004 [ PAN NO.AACCP 349 Q ] V/S . DCIT, CIRCLE-3, BOKARO /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI AJAY KUMAR, ADDL. CIT-DR /DATE OF HEARING 04-03-2020 /DATE OF PRONOUNCEMENT 04-03-2020 / O R D E R PER BENCH (ORAL):- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-HAZARIBAG S ORDER DATED 22.06.2017 PASSED IN CASE NO.10055/HZB/2016-17, IMP OSING PENALTY U/S 271(1)(B) OF THE INCOME TAX ACT, 1961; IN SHORT TH E ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. THE REGISTRY HAS SENT AN RPAD NOTICE(S) TO THE ASSESSEE AS WELL FOR TODAYS HEARING. WE PROCEED EX PARTE AGAINST THE ASSESSEE. THE CASE IS NOT TAKEN UP FOR ADJUDICATION ON MERITS. ITA NO.191/RAN/2017 A.Y. 2014-15 P.A. PROJECTS PVT. LTD. VS. DCIT CIR.-2,BO KARO PAGE 2 2. THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE RAISED IN THE INSTANT APPEAL CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIE S IMPOSING SEC. 271(1)(B) PENALTY OF RS.20,000/- ON ACCOUNT OF ITS ALLEGED NO N-COMPLIANCE TO THE ASSESSING OFFICERS SCRUTINY NOTICE(S). WE ARE INFO RMED THAT THE ASSESSING OFFICER HAD A COMPLETED REGULAR ASSESSMENT U/S 143( 3) OF THE ACT. THE SAME SUFFICIENTLY INDICATES THAT IT IS NOT A CASE OF THE ALLEGED NON-COMPLIANCE PER SE AS IS MADE OUT IN BOTH THE LOWER PROCEEDINGS. WE TH US DIRECT THE ASSESSING OFFICER TO DELETE THE IMPUGNED PENALTY. 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT T HE CLOSE OF HEARING ON WEDNESDAY, 4 TH MARCH 2020 SD/- SD/- ( ) ('# ) (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) RANCHI, *DKP SR.P.S $- 04 / 03 /20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-P.A. PROJECTS PVT. LTD. C-1, 22A, CITY C ENTRE, SECTOR-4, BOKARO-827004 2. /RESPONDENT-DCIT, CIR-3, BOKARO 3. / 2 / CONCERNED CIT RANCHI 4. 2- / CIT (A) RANCHI 5. 5 ##/, /, / DR, ITAT, RANCHI 6. ; / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR.PS, (ON TOUR), RANCHI