Alauddin Mondal , Dakshin Dinajpur V. ITO, Ward - 3(4), Balurghat

ITA 2434/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9760 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: ANIL MOCHAR

Judgement Text

1 ITA NO. 2434/KOL/2018 ALAUDDIN MONDAL, AY 2014-15 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 2434/KOL/2018 ASSESSMENT YEAR: 2014-15 ALAUDDIN MONDAL (PAN: AELPM7322J) VS. INCOME-TAX OFFICER, WARD-3(4), BALURGHAT. APPELLANT RESPONDENT DATE OF HEARING 24.04.2019 DATE OF PRONOUNCEMENT 01.07.2019 FOR THE APPELLANT SHRI ANIL MOCHAR, ADVOCATE FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. DR. ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A), JALPAIGURI DATED 29.08.2018 FOR AY 2014-15. 2. THE SOLE GROUND OF APPEAL OF ASSESSEE IS AGAINST THE ACTION OF LD. CIT(A) IN CONFIRMING THE LEVY OF PENALTY OF RS.1,50,000/- U/S . 271B OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUG H THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE ASSESSEE IS AGGRIEVED BY TH E PENALTY LEVIED BY THE AO U/S. 271B OF THE ACT FOR NOT FILING THE TAX AUDIT REPORT WITHIN THE PERIOD PRESCRIBED BY THE STATUTE I.E. 30.09.2014. THEREFORE, HE LEVIED THE PENALTY OF RS .1,50,000/- AGAINST THE ASSESSEE. AGGRIEVED, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A) WHO WAS PLEASED TO CONFIRM THE SAME. AGGRIEVED, THE ASSESSEE IS BEFOR E US. AT THE OUTSET ITSELF, THE LD. COUNSEL 2 ITA NO. 2434/KOL/2018 ALAUDDIN MONDAL, AY 2014-15 FOR THE ASSESSEE BROUGHT TO OUR NOTICE THE FACT THA T THE STATUTORY PERIOD FOR FILING THE TAX AUDIT REPORT WAS 30.09.2014, HOWEVER, FOR THIS ASSESSMENT YEAR IT WAS EXTENDED UPTO 30.11.2014 BY THE CBDT AND HE DREW OUR ATTENTION TO THE PAPER BOOK FILED BEFORE US WHEREIN WE NOTE THAT THE CBDT HAS EXTENDED THE TIME FOR FILING TAX AUDIT REPORT BY 30.11.2014. THEREFORE, WE NOTE IN THE INSTANT CASE THE ASSESSEE HAD SUBMIT TED ITS RETURN OF INCOME PHYSICALLY ON 20.09.2014 AND ELECTRONICALLY UPLOADED THE SAME (FO RM 3CB) ON 16.11.2014, THUS THE TAX AUDIT REPORT HAS BEEN FILED WELL WITHIN THE EXTENDE D TIME (30.11.2014). THEREFORE, WE FIND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT IN THE FACTS AND CIRCUMSTANCES DISCUSSED (SUPRA) THE PENALTY U/S 271 B OF THE ACT WAS NOT WARRANTED. SO, WE CANCEL THE PENALTY LEVIED BY THE AO WHICH HAS BEEN CONFIRMED BY THE LD. CIT(A) U/S. 271B OF THE ACT. THIS APPEAL OF ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JULY, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST JULY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SH. ALAUDDIN MONDAL, VILL. KURMAIL, P.O. KUMARPARA, P.S. BALURGHAT, DIST. DAKSHIN DINAJPUR, WEST BENGAL 733 145. 2 RESPONDENT ITO, WARD-3(4), BALURGHAT. 3 4 5 CIT(A), JALPAIGURI (SENT THROUGH E-MAIL) CIT , JALPAIGURI. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR