M/s. RPL Projects Pvt. Ltd., , Kolkata V. DCIT, Central Circle - 3(1), , Kolkata

ITA 2635/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4311 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 21-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDAR JCITSRDR
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2635 - 2641 / KOL / 20 18 ASSESSMENT YEARS :2010-11 TO 2016-17 M/S RPL PROJECTS PVT. LTD, 24, HEMANT BASU SARANI, 301, MANGALAM BUILDING, KOLKAT-700001 [ PAN NO. AAECR 3350 D ] V/S . DCIT, CENTRAL CIRCLE- 3(1), KOLKATA /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI SANKAR HALDAR, JCIT-SR-DR /DATE OF HEARING 06-05-2019 /DATE OF PRONOUNCEMENT 10-05-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS BATCH OF ASSESSEES SEVEN APPEALS FOR ASSESSME NT YEAR(S) 2010- 11 TO 2016-17 ARISE AGAINST THE COMMISSIONER OF INC OME TAX (APPEALS)-21, KOLKATAS SEPARATE ORDERS; ALL DATED 26.09.2018 PAS SED IN CASE NO.10223- 10231/DCIT,CC,3(1)/CIT(A)-21/KOL, INVOLVING PENALTY PROCEEDINGS U/S 271(1)(B) OF THE INCOME TAX ACT, 1961; IN SHORT TH E ACT). CASE(S) CALLED TWICE. NONE APPEARS AT THE ASSESSEE S BEHEST. IT IS ACCORDINGLY PROCEED EX PARTE . 2. IT TRANSPIRES DURING THE COURSE OF HEARING BOTH THE LEARNED AUTHORITIES HAVE IMPOSED SEC. 271(1)(B) PENALY(IES) AMOUNTING T O 20,000/- EACH IN ALL ASSESSMENT YEAR(S) ON ACCOUNT OF NON-COMPLIANCE TO SCRUTINY NOTICES ISSUED ITA NO.2635-2641/KOL/2018 A.YS 2010-11 TO 2016-17 M/S RPL PROJECTS PVT. LTD. VS. DCIT, C C-3(1), KOL. PAG E 2 DURING THE COURSE OF ASSESSMENT(S). LEARNED DR FAIL S TO DISPUTE THE CLINCHING FACT THAT THE ASSESSING OFFICER HAD FRAMED SEC. 143 (3) ASSESSMENTS IN ALL THESE ASSESSMENT YEAR(S). THIS TRIBUNALS CO-ORDINA TE BENCHS DECISION IN ANGSUMAN DASKAR VS. ITO IN ITA NO.561/KOL/2018 DECIDED ON 22.06.2018 HOLDS THAT THE IMPUGNED PENALTY(IES) IN CASE OF A R EGULAR ASSESSMENT U/S. 143(3) OF THE ACT IS NOT SUSTAINABLE AS IT CANNOT B E CONCLUDED SUCH AN INSTANCE THAT THE ASSESSEE CONCERNED HAD NOT COMPLI ED WITH THE SCRUTINY NOTICES. WE ADOPT THE SAID REASONING TO DELETE THE IMPUGNED IDENTICAL PENALTY(IES). 3. THESE ASSESSEES APPEAL(S) ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 1 0/05/2019 SD/- SD/- ( ) (( ) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S )- 10 / 05 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S RPL PROJECTS PVT. LTD., 24, HEMANT BA SU SARANI, 301, MANGALAM BUILDING, KOLKATA-700001 2. /REVENUE-DCIT, CENTRAL CIRCLE-3(1), KOLKATA 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,