Dilip Kumar Kanoria, HUF, Howrah V. ITO, Ward - 46(3) , Kolkata

ITA 2347/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1751 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 14-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: SHIV RATAN BARASIA
• Section: 271(1)(c)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2347/KOL/2018 (ASSESSMENT YEAR-2015-16) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 26.09.2018 PASSED BY CIT(A)-14, KOLKATA FOR AY 2015-16. 2. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. THE ASSESSEE CHALLENGED THE IMPOSITION OF PENALTY BY THE AO U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). THE CIT(A) ISSUED NOTICES FIXING THE DATE OF HEARING BUT, HOWEVER, NO COMPLIANCE WAS MADE BY THE ASSESSEE. THE LD.AR SUBMITS THAT A LETTER WAS FILED BEFORE THE CIT(A) SEEKING ADJOURNMENT BUT, HOWEVER, NO CONSIDERATION WAS GIVEN TO THE SAID LETTER AND HE PLACED ON RECORD THE LETTER DATED 20.08.2018 WHICH CLEARLY SHOWS THE OFFICE OF CIT(A) WAS IN RECEIPT OF THE SAID LETTER. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR & DR AND FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE SHALL COMPLY TO NOTICES ISSUED BY THE CIT(A) DILIP KUMAR KANORIA HUF, MOHINI APARTMENT, 10, DR ABANI DUTTA ROAD, BLOCK-B, FLAT NO.- 701, SALKIA, HOWRAH-711106. PAN- AADHD8471P VS ITO, WARD-46(3), 3 GOVT. PLACE, KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SHIV RATAN BARASIA, FCA RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 11.04.2019 DATE OF PRONOUNCEMENT 12.06.2019 ITA NO.2347/KOL/2018 (ASSESSMENT YEAR-2015-16) PAGE | 2 WITHOUT FAIL. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.06.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:-12.06.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- DILIP KUMAR KANORIA HUF, MOHINI APARTMENT, 10, DR ABANI DUTTA ROAD, BLOCK-B, FLAT NO.-701, SALKIA, HOWRAH-711106. 2. RESPONDENT- ITO, WARD-46(3), 3 GOVT. PLACE, KOLKATA-700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA