Sri Subodh Kumar Poddar, Chaibasa V. DCIT CENTRAL CIRCLE, Jamshedpur

ITA 40/RAN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2513 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K N PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH SMC RANCHI BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NOS.39-41/RAN/2019 ASSESSMENT YEARS: 2008-09 TO 2010-11 SUBODH KUMAR PODDAR SADAR BAZAR, AMLATOLA, CHAIBASA-833201 [ PAN NO.ABJPP 6859 J ] / V/S . DCIT, CENTRAL CIRCLE, JAMSHEDPUR / APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI K.N. PRASAD, ADVOCATE /BY REVENUE SHRI AJAY KUMAR, ADDL.CIT-DR /DATE OF HEARING 04-03-2020 /DATE OF PRONOUNCEMENT 04-03-2020 /O R D E R (ORAL) THESE THREE ASSESSEES APPEALS ARISE AGAINST THE CO MMISSIONER OF INCOME TAX(APPEALS) PATNAS COMMON ORDERS; ALL DATE D 29.11.2018 CONFIRMING THE ASSESSING OFFICERS ACTION IMPOSING PENALTY(IES) IN COMMON ORDER DATED 28.06.2013 INN PROCEEDINGS U/S 271A OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. I NOTICE AT THE OUTSET THAT BOTH THE LOWER AUTH ORITIES HAVE LEVIED IDENTICAL U/S 271A PENALTY(IES) OF RS.25,000/- IN EACH ASSESS MENT YEAR(S), FOR NON- MAINTENANCE OF BOOKS OF ACCOUNT WHEREAS THE INDIVID UAL ASSESSEE HAS BEEN ASSESSED U/S 44AF OF THE ACT. I.E. PRESUMPTIVE SCHE ME OF TAXATION NOT ITA NO.39-41/RAN/19 A.YS. 08-09 TO 10-11 SUBODH KR. PODDAR VS. DCIT,CC-JSD PAGE 2 REQUIRING MAINTENANCE OF BOOKS OF ACCOUNT. I THEREF ORE DELETE THE IDENTICAL IMPUGNED PENALTY(IES) FOR THIS PRECISE REASONS ALON E. 3. THESE ASSESSEES THREE APPEAL(S) ARE ALLOWED. A COPY OF INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILE(S) . ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEA RING ON WEDNESDAY , 4 TH MARCH, 2020 SD/- ( #$ ) (S.S. GODARA) JUDICIAL MEM BER *DKP/SR.PS ' - 04/03/2020 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-SHRI SUBODH KR. PODDAR,SADAR BAZAR, AMLAT OLA, CHAIBASA-833201. 2. /REVENUE-DCIT,CENTRAL CIRCLE, JAMSHEDPUR. ROAD, DHANBAD-826001 3. + - / CONCERNED CIT 4. - - / CIT (A) 5. . $$+ , + / DR, ITAT, RANCHI 6. 2 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY/P.S (ON TOUR) +,