Appeal details
Counselvise Citation
[2011] 140 COUNSELVISE.COM (IT) 48100 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-05-2011
Appeal Filed By
Assessee
Bench Allotted
C
Assessment Year
1999-2000
Appeal Filed On
04-11-2010
Judgement Text
, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () , , , !' ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SHR I AKBER BASHA, AM] # # # # / I.T.A NO. 2004/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 1999-2000 SRI VIVEKANANDA BASAK VS. JOINT COMMISSIONER OF INCOME-TAX (PAN-AEAPB 1233 Q) MALDA RANGE, MALDA ()* /APPELLANT ) (+,)*/ RESPONDENT ) FOR THE APPELLANT: SHRI R. SALARPURIA FOR THE RESPONDENT: SHRI P. KOLHE ! / ORDER PER SHRI MAHAVIR SINGH/ : THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A), JALPAIGURI IN APPEAL NO. 26/BLG/CIT(A)/JAL/07-08 DATED 04.08.2010. THE ASSES SMENT WAS FRAMED BY ITO, WARD-2, MALDA U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HERE INAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 1999-2000 VIDE HIS ORDER DATED 26.0 3.2002. THE PENALTY IN DISPUTE WAS LEVIED BY JCIT, MALDA RANGE, MALDA U/S 271D OF THE ACT VIDE HIS ORDER DATED 30.03.2007. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) CONFIRMING THE LEVY OF PENALTY U/S. 271D OF THE ACT. FOR THIS , THE ASSESSEE HAS RAISED THE FOLLOWING TWO GROUNDS: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE EX PARTE ORDER DATED 4 TH AUGUST, 2010, PASSED BY THE CIT(A) IS ILLEGAL, BAD IN LAW, AB INITIO VOID AND AS SUCH THE ENTIRE ORDER IS LIABLE TO BE QUASHED/CANCELLED/SET ASIDE AND IN VIEW OF THE FACTS AND IN THE CIRCUMSTANCES IT MAY KINDLY BE HELD ACCORDINGLY. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE PENALTY IMPOSED BY THE A.O, BY WRONG LY AND ILLEGALLY, INVOKING THE PROVISIONS OF SECTION 271D OF THE ACT. EVEN OTHERW ISE THE PENALTY OF RS.1,07,500/- IMPOSED BY THE A.O. U/S. 271D IS HIGHLY EXCESSIVE A ND WHOLLY UNREASONABLE. 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT(A) HAS PASSED EX PARTE ORDER WITHOUT PROVIDING REASONABLE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, THE LD. SR. DR RELIED ON THE ORDER OF C IT(A) BUT AGREED THAT THE ORDER IS EX PARTE ORDER. 2 ITA 2004/K/201 0 SRI VIVEKANANDA BASAK A.Y. 1999-2000 4. WE FIND FROM THE ORDER OF CIT(A) THAT NO REASONA BLE OPPORTUNITY OF BEING HEARD WAS PROVIDED TO THE ASSESSEE AND WITHOUT PROVIDING REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE DECIDED THE APPEAL AGAINST THE ASSESSEE. ACCORDINGLY, WE ARE OF THE VIEW THAT LET THIS APPEAL BE SET ASIDE TO THE FILE OF THE CIT(A) WITH A DIRECTION TO PASS A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , !' , (AKBER BASHA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( -' -' -' -') )) ) DATED 5 TH MAY 2011 ./ $01 2 JD.(SR.P.S.) ! 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SRI VIVEKANANDA BASAK, C/O SALARPURIA JAJODIA & CO. 7, C. R. AVENUE, KOLKATA-700 072. 2 +,)* / RESPONDENT JCIT, MALDA RANGE, MALDA 3 . $ ( )/ THE CIT(A), KOLKATA 4. 5. $ / CIT KOLKATA 4<= +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, ! $>/ BY ORDER, 1 /ASSTT. REGISTRAR .
