Mollarpur Naisuva, Birbhum V. ITO (Exemptions), Ward - 2(1) , Durgapur

ITA 2446/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8784 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PROBHAS ROY J
• Section: 201; 27

Judgement Text

, B , 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. 2446 - 2447 / KOL / 201 8 ASSESSMENT YEARS :2013-14 & 2014-15 MOLLARPUR NAISUVA AT AND P.O. & P.S. MOLLARPUR, DIST. BIRBHUM, PIN-731216 [ PAN NO.AABTM 6211 E ] V/S . INCOME TAX OFFICER (EXEMPTIONS), WARD-2(1), DURGAPUR, AAYAKAR BHAWAN, ANNEXE, AAYAKAR BITHI, CITY CENTRE, DURGAPUR-713216 /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI PROBHAS ROY, JCIT-DR /DATE OF HEARING 13 -11-2019 /DATE OF PRONOUNCEMENT 20-11-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THESE TWO ASSESSEES APPEAL FOR ASSESSMENT YEAR(S) 2013-14 AND 2014-15 ARISE AGAINST COMMISSIONER OF INCOME TAX (A PPEALS)-25 KOLKATAS SEPARATE ORDERS ALL DATED .08.2018 PASSED IN CASE N O.330 328 /CIT(A)- 25/KOL/2018-19 AFFIRMING THE ASSESSING OFFICERS AC TION IMPOSING PENALTY OF 15,100 AND 10,900/-; RESPECTIVELY INVOLVING PROCEEDINGS U/S 27 2A(2)(E) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE(S) CALLED TWICE. NONE APPEARED AT ASSESSEES B EHEST. THE REGISTRY HAS ALREADY SENT RPAD NOTICE FOR TODAYS HEARING. W E THEREFORE PROCEEDED EX PARTE AGAINST THE ASSESSEE. ITA NO.2446-2447/KOL/2018 A.YS. 13-14 & 14-15 MOLLARPUR NAISUVA VS. ITO(EX), WD-2(1), DGP PAGE 2 2. THE ASSESSEES IDENTICAL SOLE SUBSTANTIVE GRIEVA NCE PLEADED IN THE TWO INSTANT APPEAL(S) CHALLENGE CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION IMPOSING U/S 272A(2)(E) PENALT(IES) OF 15,100/- AND 10,900/-; RESPECTIVELY IN THE LOWER PROCEEDINGS. THE ASSESSING OFFICER AS WEL L AS CIT(A) ARE OF THE VIEW THAT THE ASSESSEE HAS FAILED TO MAKE OUT ANY R EASONABLE CAUSE FOR HAVING NOT FILED RETURN WITHIN THE TIME PRESCRIBED. THERE IS DELAY OF FIFTEEN DAYS IN FORMER AND 109 DAYS IN THE LATTER ASSESSMENT YEA R IN ASSESSEES FILING OF ITS RETURNS. 3. DURING THE COURSE OF HEARING LEARNED DEPARTMENTA L REPRESENTATIVE VEHEMENTLY SUPPORTED BOTH THE LOWER AUTHORITIES ACT ION IMPOSING PENALT(IES) ON ACCOUNT OF ASSESSEES INORDINATE DELAY IN FILIN G ITS RETURNS IN THE TWO ASSESSMENT YEARS. THE ASSESSEE HAS QUOTED MISTAKEN BELIEF REGARDING THE TIME LIMITATION OF FILING RETURN. NEITHER OF THE LO WER AUTHORITY HAS SPECIFICALLY DEALT WITH THE SAID EXPLANATION. THE FACT ALSO REMA INS THAT THE ASSESSEE HAS CONTINUED WITH THE VERY DEFAULT IN NOT FILING ITS R ETURN WITHIN THE TIME PRESCRIBED IN THE LATTER ASSESSMENT YEAR AS WELL. WE THEREFORE ACCEPT ITS EXPLANATION IN FORMER ASSESSMENT YEAR TO DELETE THE PENALTY IN ISS UE OF 15,100/- ONLY AND CONFIRM THE LOWER AUTHORITIES ACTION IMPOSING THE IMPUGNED PENALTY IN LATTER ASSESSMENT YEAR OF 10,900/-. ORDERED ACCORDINGLY. 4. THE ASSESSEES FORMER APPEAL ITA NO.2446/KOL/2018 IS ALLOWED WHEREAS THE LATTER CASE ITA NO.2447/KOL/2018 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT 20/11/2019 SD/- SD/- ( ) (( ) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP )- 20 / 11 /201 9 ITA NO.2446-2447/KOL/2018 A.YS. 13-14 & 14-15 MOLLARPUR NAISUVA VS. ITO(EX), WD-2(1), DGP PAGE 3 / COPY OF ORDER FORWARDED TO:- 1 . /APPELLANT-MOLLARPUR NAISUVA AT AND PO. & P.S. MOL LARPUR DIST. BIRBHUM-731216 2. /RESPONDENT-ITO (EX) WARD-2(1),AAYAKAR BHAWAN ANNE XE, AAYAKAR BITHI, CITY CENTRE, D URGAPUR-713216 3. 4 5 / CONCERNED CIT KOLKATA 4. 5- / CIT (A) KOLKATA 5. 8 ((4, 4, / DR, ITAT, KOLKATA 6. = / GUARD FILE. BY ORDER/ , /TRUE COPY/ 4,