Boinchipota Samabay Krishi Unnayan Samity, Kolkata V. DCIT, Circle - 1, Hooghly, Hooghly

ITA 396/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2685 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 07-04-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 22-02-2010
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: V N PUROHIT
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT ME MBER . / I.T.A.NO. 396/KOL/2010 / ASSESSMENT YEAR 2005 - 06 BOINCHI POTA SAMABAY KRISHI UNNAYAN SAMITYLTD., VILL: BOINCHIPOTA, P.O.ANANDNAGAR, DIST. HOOGHLY PIN 712 479 (WB) AAAAB 2418 A - - - VERSUS - . DCIT, CIRCLE 1, CHINSURAH (HOOGHLY) ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI V.N.PUROHIT, AR / FOR THE RESPONDENT : / SHRI P.K.MISHRA, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE ASSESSEE HAS FILED THIS A PPEAL FOR THE ASSESSMENT YEAR 2 005 - 06 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.24.12.2009 VIDE WHICH THE LEARNED CIT(A) HAS CONF IRMED THE PENALTY OF RS.10,000 I MPOSED U/S.271(1)(B ) OF THE INCOME - TAX ACT,1961 FOR NON - COMPLIANCE OF THE REQUISITION MADE ON 2.11.2007. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES AND HAVE CONSIDERED THE ORDERS OF THE AUTHORITIES BELOW. 3. AT THE TIME OF HEARING, THE LEARNED AR OF THE ASSE SSEE REFERRED THE ASSESSMENT ORDER DT.7.12.2007 AND SUBMITTED THAT THE ASSESSING OFFICER HAS HIMSELF MENTIONED THAT THE CASE WAS REPRESENTED BY SHRI A.K.GHOSH, AR OF THE ASSESSEE AND HE EXPLAINED THE RETURN AND PRODUCED/FILED EVIDENCES, STATEMENTS ETC AS A ND WHEN REQUISITIONED. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THERE WAS ONLY ONE TECHNICAL NON - COMPLIANCE ON A PARTICULAR DATE, BUT THE ASSESSEE FULLY COOPERATED THE ASSESSING OFFICER BY FURNISHING THE REQUISITE DETAILS TO ENABLE HIM TO COMPLETE THE ASSESSMENT. HE SUBMITTED THAT THE PENALTY LEVIED IS NOT JUSTIFIED AS / I.T.A.NO.396/KOL/2010 2 THE SAID NON - COMPLIANCE OF REQUISITION MADE ON 2.11.2007 COULD BE DUE TO A REASONABLE CAUSE. THE LEARNED DR RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 4. CONSIDERING THE ABOVE SUBMIS SIONS, WE FIND SUBSTANCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE. SINCE THE ASSESSING OFFICER HAS HIMSELF MENTIONED IN THE ASSESSMENT ORDER AT PAGE 1 THAT THE LEARNED AR OF THE ASSESSEE APPEARED BEFORE HIM AND HE EXPLAINED THE RETURN AND PRODU CED/FILED EVIDENCES, STATEMENTS ETC., AS AND WHEN REQUISITIONED , WE ARE OF THE CONSIDERED VIEW THAT THE NON - COMPLIANCE OF REQUISITION MADE ON 2.11.207 COULD BE DUE TO A REASONABLE CAUSE. THEREFORE, WE DELETE THE PENALTY LEVIED U/S.271(1)(B) OF THE ACT BY A LLOWING THE GROUNDS TAKEN BY THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 07.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 07.04.20 10 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : BOINCHI POTA SAMABAY KRISHI UNNAYAN SAMITYLTD., VILL: BOINCHIPO TA, P.O.ANANDNAGAR, DIST. HOOGHLY,PIN 712 479 (WB) 2 / THE RESPONDENT - DCIT, CIRCLE 1, CHINSURAH (HOOGHLY) 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR . ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY.